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Not-for-profit entities (NFPs) shall make the following substitutions when applying the disclosure requirements of Section 715-20-50:
  1. a
    The references to the net gain or loss, net prior service cost or credit, and net transition asset or obligation recognized in other comprehensive income in paragraphs 715-20-50-1(i) and 715-20-50-5(h) shall instead be to such amounts recognized as changes in net assets without donor restrictions arising from a defined benefit plan but not yet included in net periodic benefit cost.
  2. b
    The references to reclassification adjustments of other comprehensive income in paragraphs 715-20-50-1(i) and 715-20-50-5(h) shall instead be to reclassifications to net periodic benefit cost of amounts previously recognized as changes in net assets without donor restrictions arising from a defined benefit plan but not included in net periodic benefit cost when they arose.
  3. c
    The references to the net gain or loss, net prior service cost or credit, and net transition asset or obligation recognized in accumulated other comprehensive income in the following paragraphs shall instead be to such amounts that have been recognized as changes in net assets without donor restrictions arising from a defined benefit plan but not yet reclassified as components of net periodic benefit cost:
    1. 1
      Paragraph 715-20-50-5(i)
    2. 2
      Paragraph 715-20-50-1(j)
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2018-14.
    4. 4
      Subparagraph superseded by Accounting Standards Update No. 2018-14.
  4. d
    The references to results of operations (including items of other comprehensive income) in paragraphs 715-20-50-1 and 715-20-50-5 shall instead be to changes in net assets without donor restrictions and the references to a statement of income in those paragraphs shall instead be to a statement of activities.
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