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Accounting Standards Update 2010-07 2010-07 2010-07

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

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104. Add paragraph 954-805-00-1 as follows: 954-805-00-1 The following table identifies the changes made to this Subtopic.

Paragraph Number Acquirer Acquisition Date Acquisition by a Not-for-Profit Entity Business Control of a Not- for-Profit Entity Inherent Contribution Merger Date Merger of Not- for-Profit Entities Nonprofit Activity Not-for-Profit Entity Performance Indicator Public Entity Trading Securities 954-805-05-1 954-805-10-1 954-805-15-1 through 15-4 954-805-25-1 954-805-35-1 954-805-45-1 through 45-3 954-805-50-1 through 50-3

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