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Action Amended Added

Accounting Standards Update 2010-07 2010-07

Date 01/28/2010 01/28/2010

Amended

2010-07

01/28/2010

Added

2010-07

01/28/2010

Amended Amended Added

2010-07 2010-07 2010-07

01/28/2010 01/28/2010 01/28/2010

Added Added

2010-07 2010-07

01/28/2010 01/28/2010

Amended Amended Amended Amended Amended

2010-07 2010-07 2010-07 2010-07 2010-07

01/28/2010 01/28/2010 01/28/2010 01/28/2010 01/28/2010

Paragraph Number Acquiree Acquisition by a Not-for-Profit Entity Business Combination Control of a Not- for-Profit Entity Equity Interests Goodwill Merger of Not- for-Profit Entities Nonprofit Activity Not-for-Profit Entity Owners Public Entity 805-10-15-3 805-10-15-4 805-10-65-1

740-10-25-20

Amended

2010-07

01/28/2010

740-10-30-4

Amended

2010-07

01/28/2010

Action

Accounting Standards Update

Date

Added

2010-07

01/28/2010

Added

2010-07

01/28/2010

Paragraph Number Entity Merger of Not- for-Profit Entities Not-for-Profit Entity

805-10-00-1 The following table identifies the changes made to this Subtopic.

table,

the

to

items

following

the

adding

by

805-10-00-1

84. Amend as follows:

paragraph

105

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