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FASB Accounting Standards Codification Manual

958 Not-for-Profit Entities

320 Investments—Debt Securities

ASC 958-320-20 Glossary

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320 Investments—Debt Securities

ASC 958-320-20 Glossary

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Agency Transaction Agent Board-Designated Endowment Fund Conditional Contribution Contribution Debt Security Donor-Imposed Condition Donor-Imposed Restriction Donor-Restricted Endowment Fund Endowment Fund Fair Value Financially Interrelated Entities Funds Functioning as Endowment Inherent Contribution Intermediary Market Participants Net Assets Net Assets with Donor Restrictions Net Assets without Donor Restrictions Not-for-Profit Entity Orderly Transaction Programmatic Investing Promise to Give Readily Determinable Fair Value Related Parties Security Spending Rate Trustee Unconditional Promise to Give

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