{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/958/#55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"815","topic_title":"Derivatives and Hedging","subtopic":"815-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-958-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Example 2 (paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/958/30/#958-30-55-6\" class=\"xref\">958-30-55-6 through 55-29</a></div>) for 8 cases that provide an understanding of the applicability of paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/958/30/#958-30-25-7\" class=\"xref\">958-30-25-7 through 25-14</a></div> to various split-interest agreements.</div> </div>","snippet":"See Example 2 (paragraphs 958-30-55-6 through 55-29) for 8 cases that provide an understanding of the applicability of paragraphs 958-30-25-7 through 25-14 to various split-interest agreements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e47e43d2bfdf9f314aa4aaf5dfbebf7451920b6d84e25700e59323c21502130","downloaded_from":"2026-09-10T01:41:21.202Z","last_downloaded_at":"2026-09-10T01:41:21.202Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478033","source_sha256":"f40ebf3df9e8da2e8fdf83e539c1968ba111533bd7ba73920ff30dd2a4f301f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:594ebfc2e613d1ea28f1ee13636d9304bbf427fad7cd868581f7dfacab8a69de","downloaded_from":"2026-09-10T01:41:21.202Z","last_downloaded_at":"2026-09-10T01:41:21.202Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478033","source_sha256":"f40ebf3df9e8da2e8fdf83e539c1968ba111533bd7ba73920ff30dd2a4f301f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b1fafd2afc617f0fa77af606d6b7ba7b76f138784fbd73b0a3514cfdbf3784d","downloaded_from":"2026-09-10T01:41:21.202Z","last_downloaded_at":"2026-09-10T01:41:21.202Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478033","source_sha256":"f40ebf3df9e8da2e8fdf83e539c1968ba111533bd7ba73920ff30dd2a4f301f8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b1fafd2afc617f0fa77af606d6b7ba7b76f138784fbd73b0a3514cfdbf3784d","downloaded_from":"2026-09-10T01:41:21.202Z","last_downloaded_at":"2026-09-10T01:41:21.202Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478033","source_sha256":"f40ebf3df9e8da2e8fdf83e539c1968ba111533bd7ba73920ff30dd2a4f301f8"}}