Accounting Standards Codification: 958 - Not-for-Profit Entities
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ASC
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GAAP Plus
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Reference
Report Element
1
958 10 65 2 (e)(3)
Accounting Standards Update 2018-08 [Member]
2
958 10 65 2 (f)
Accounting Standards Update 2018-08 [Member]
3
958 220 45 11 (a)
Impairment of Long-Lived Assets Held-for-use
4
958 30 45 1
Extinguishment of Debt, Nature of Restrictions on Assets Set Aside for Scheduled Payments
5
958 320 50 4
Fair Value, Concentration of Risk, Retained Interest
6
958 320 50 4
Fair Value, Concentration of Risk, Investment in Federal Home Loan Bank Stock
7
958 320 50 4
Fair Value, Concentration of Risk, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell