Not-for-Profit Entities
Overview
ASC 958 notes the following:
This Topic includes the following Subtopics:
- 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 Expensespp. Business Combinations (Mergers and Acquisitions)
- Consolidation.