{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/958/","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.","number":"815-958","topic":"815","title":"Not-for-Profit Entities","area":"Broad Transactions","paragraphs":6,"summary":"ASC 815-958 is a link-only subtopic: it contains no substantive rules of its own but points not-for-profit entities to the derivatives guidance that applies to them. It directs readers to 958-30-25-7 through 25-14 to decide whether an obligation arising from an irrevocable split-interest agreement contains an embedded derivative requiring bifurcation under 815-15-25-1, and (upon transition) to 815-20-25-3A and 815-20-25-143 for the timing of hedge documentation and hedge effectiveness assessments by certain NFPs.","concepts":["embedded derivative","irrevocable split-interest agreement","bifurcation","hedge documentation","hedge effectiveness assessment","not-for-profit entity","link-only subtopic"],"categories":["Derivatives and hedging","Not-for-profit","Recognition","Financial instruments"],"level":"intermediate","topic_title":"Derivatives and Hedging","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-958-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
958-815-05-1 Amended Accounting Standards Update No. 2025-12 12/17/2025
958-815-25-1 Amended Accounting Standards Update No. 2025-12 12/17/2025
958-815-25-2 Added Accounting Standards Update No. 2025-12 12/17/2025
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This Subtopic only provides a link to guidance on embedded derivatives in an obligation arising from an irrevocable split-interest agreement.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10This Subtopic provides a link to guidance on embedded derivatives in an obligation arising from an irrevocable split-interest agreement and guidance on hedge documentation and hedge effectiveness assessments for certain not-for-profit entities.
","snippet":"This Subtopic only provides a link to guidance on embedded derivatives in an obligation arising from an irrevocable split-interest agreement.Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ea79dc102c905015c0f4e72cce6f35c363e9d7b4ac6d1b77e9baf4b7615328c","downloaded_from":"2026-09-10T01:41:11.113Z","last_downloaded_at":"2026-09-10T01:41:11.113Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478231","source_sha256":"e8676a57c5e984f1cb6456f2c2c7d8da22c8e8fbccacf88eacdc99ee7f78dc0c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:778049f81a8029fb20065514d303292727b9a956e7c3d862593e045c05cfeef2","downloaded_from":"2026-09-10T01:41:11.113Z","last_downloaded_at":"2026-09-10T01:41:11.113Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478231","source_sha256":"e8676a57c5e984f1cb6456f2c2c7d8da22c8e8fbccacf88eacdc99ee7f78dc0c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:200ced7576ed6227a5651390e7a9e82638c3232dfba73635a3003efbf57eda02","downloaded_from":"2026-09-10T01:41:11.113Z","last_downloaded_at":"2026-09-10T01:41:11.113Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478231","source_sha256":"e8676a57c5e984f1cb6456f2c2c7d8da22c8e8fbccacf88eacdc99ee7f78dc0c"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"815-958-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic (see Section 958-10-15).
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See paragraphs
958-30-25-7 through 25-14
to determine whether an obligation arising from an irrevocable split-interest agreement contains an embedded derivative that warrants separate accounting under paragraph 815-15-25-1.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10
Editor's Note: The heading noted below will be added upon transition to precede paragraph 958-815-25-1. The content of the paragraph will not change.
> Embedded Derivatives
See paragraphs
958-30-25-7 through 25-14
to determine whether an obligation arising from an irrevocable split-interest agreement contains an embedded derivative that warrants separate accounting under paragraph 815-15-25-1.
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10See paragraphs 815-20-25-3A and 815-20-25-143 about the timing of hedge documentation and hedge effectiveness assessments for certain not-for-profit entities.
","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:105-10-65-10See paragraphs 815-20-25-3A and 815-20-25-143 about the timing of hedge documentation and hedge effectiveness assessments for ce…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:290c192c8be4a41660c45b3faff51693f0ffc5aa413e220d0f3b99d70808e8b2","downloaded_from":"2026-09-10T01:41:17.922Z","last_downloaded_at":"2026-09-10T01:41:17.922Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478186","source_sha256":"963c398f5b57169738b6d646e9c80bc9cc458b79c3a14a0f0d78e6f22a0f3179"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:632aa97e652bae1a5b08fefbc0fa0bcd589db6d2db5f0128dd3c87d5d64db8c3","downloaded_from":"2026-09-10T01:41:17.922Z","last_downloaded_at":"2026-09-10T01:41:17.922Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478186","source_sha256":"963c398f5b57169738b6d646e9c80bc9cc458b79c3a14a0f0d78e6f22a0f3179"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84f8c7ce56030ca2858cad11b4d8853867aa9c853b8bd6d4ee089743646a363f","downloaded_from":"2026-09-10T01:41:17.922Z","last_downloaded_at":"2026-09-10T01:41:17.922Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478186","source_sha256":"963c398f5b57169738b6d646e9c80bc9cc458b79c3a14a0f0d78e6f22a0f3179"}},{"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":"
See Example 2 (paragraphs
958-30-55-6 through 55-29
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958-30-25-7 through 25-14
to various split-interest agreements.
","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"}}],"enrichment":{"summary":"ASC 815-958 is a link-only subtopic: it contains no substantive rules of its own but points not-for-profit entities to the derivatives guidance that applies to them. It directs readers to 958-30-25-7 through 25-14 to decide whether an obligation arising from an irrevocable split-interest agreement contains an embedded derivative requiring bifurcation under 815-15-25-1, and (upon transition) to 815-20-25-3A and 815-20-25-143 for the timing of hedge documentation and hedge effectiveness assessments by certain NFPs.","key_points":["The Subtopic's stated purpose is only to provide links to other guidance — on embedded derivatives in irrevocable split-interest agreement obligations and, upon transition, on NFP hedge documentation/effectiveness timing (815-958-05-1).","Scope follows the Overall Not-for-Profit Subtopic, Section 958-10-15 (815-958-15-1).","To determine whether an obligation arising from an irrevocable split-interest agreement contains an embedded derivative warranting separate accounting under 815-15-25-1, apply 958-30-25-7 through 25-14 (815-958-25-1).","Upon transition, see 815-20-25-3A and 815-20-25-143 regarding the timing of hedge documentation and hedge effectiveness assessments for certain not-for-profit entities (815-958-25-2).","Example 2 at 958-30-55-6 through 55-29 provides eight cases illustrating how 958-30-25-7 through 25-14 apply to various split-interest agreements (815-958-55-1).","The transition date for the added hedging-link content is December 16, 2026, with transition guidance in 105-10-65-10."],"categories":["Derivatives and hedging","Not-for-profit","Recognition","Financial instruments"],"audience_level":"intermediate","student_note":"This subtopic is a signpost, not a rulebook — the real analysis lives in 958-30 (split-interest agreements) and 815-15 (bifurcation). A common mistake is to assume NFPs have special derivative measurement rules; the only NFP-specific relief here is the deferred timing of hedge documentation and effectiveness assessments.","related_topics":["958-30","815-15","815-20","958-10","815-10"],"key_concepts":["embedded derivative","irrevocable split-interest agreement","bifurcation","hedge documentation","hedge effectiveness assessment","not-for-profit entity","link-only subtopic"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1177808749531878f13ec0717a8333d77d4a590a490dc7e72b355b7cdf0212b9","downloaded_from":"2026-09-10T01:41:09.248Z","last_downloaded_at":"2026-09-10T01:41:21.202Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"815-944","title":"Financial Services—Insurance","topic_title":"Derivatives and 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