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Amendments to Topic 958

Amendment to Subtopic 958-10

6.

Amend paragraph 958-10-05-2, with a link to transition paragraph 958-805-

65-1, as follows:

Not-for-Profit Entities—Overall 958-10-05-2 This Topic includes the following Subtopics:

a. b. c. d. e. f. g. h. i. j. k. l. m. n. o. p. pp

Overall Financially Interrelated Entities Split-Interest Agreements Presentation of Financial Statements Balance Sheet Income Statement Statement of Cash Flows Receivables Investments—Debt and Equity Securities Investments—Other Property, Plant, and Equipment Liabilities Contingencies Revenue Recognition Compensation—Retirement Benefits Other Expenses . Business Combinations (Mergers and Acquisitions)

q.

Consolidation.

Addition of Subtopic 958-805

7.

Add Subtopic 958-805. All paragraphs in this new Subtopic are linked to

transition paragraph 958-805-65-1.

Not-for-Profit Entities—Business Combinations Overview and Background General

958-805-05-1 This Subtopic provides guidance on a transaction or other event [FAS 164, paragraph 2, sequence 2.1] in which a not-for-profit entity (NFP) that is the reporting entity combines with one or more other NFPs, businesses, or nonprofit activities [FAS 164, paragraph 1, sequence 1.1] in a transaction that meets the definition of a merger of not-for-profit entities [FAS 164,

4

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