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Not for profit entities (Topic 958) Publication date: 18 Sep 2020   

Accounting Standards Update No. 2020-07 September 2020

Not-for-Profit Entities (Topic 958)

Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets

An Amendment of the FASB Accounting Standards Codification®

The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.

For additional copies of this Accounting Standards Update and information on applicable prices and discount rates contact:

Order Department Financial Accounting Standards Board 401 Merritt 7 PO Box 5116 Norwalk, CT 06856-5116

Please ask for our Product Code No. ASU2020-07.

FINANCIAL ACCOUNTING SERIES (ISSN 0885-9051) is published monthly with the exception of May, July, and October by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116. Periodicals postage paid at Norwalk, CT and at additional mailing offices. The full subscription rate is $312 per year. POSTMASTER: Send address changes to Financial Accounting Series, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116. | No. 498

Copyright © 2020 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.

Summary Why Is the FASB Issuing This Accounting Standards Update (Update)?

The Board is issuing this Update to improve generally accepted accounting principles (GAAP) by increasing the transparency of contributed nonfinancial assets for not-for-profit (NFP) entities through enhancements to presentation and disclosure. The amendments in this Update address certain stakeholders’ concerns about the lack of transparency about the measurement of contributed nonfinancial assets recognized by NFPs, as well as the amount of those contributions used in an NFP’s programs and other activities.

Who Is Affected by the Amendments in This Update?

The amendments in this Update apply to NFPs that receive contributed nonfinancial assets. Contribution revenue may be presented in the financial statements using different terms (for example, gifts, donations, grants, gifts-in-kind, donated services, or other terms). The amendments address presentation and disclosure of contributed nonfinancial assets. Contribution and nonfinancial asset are both defined terms in the Master Glossary of the Codification and are understood in practice. The term nonfinancial asset includes fixed assets (such as land, buildings, and equipment), use of fixed assets or utilities, materials and supplies, intangible assets, services, and unconditional promises of those assets.

What Are the Main Provisions?

Viewpoint

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The amendments in this Update require that an NFP:

1. Present contributed nonfinancial assets as a separate line item in the statement of activities, apart from contributions of cash and other financial assets.

2. Disclose:

a. A disaggregation of the amount of contributed nonfinancial assets recognized within the statement of activities by category that depicts the type of contributed nonfinancial assets.

b. For each category of contributed nonfinancial assets recognized (as identified in (a)):

i. Qualitative information about whether the contributed nonfinancial assets were either monetized or utilized during the reporting period. If utilized, an NFP will disclose a description of the programs or other activities in which those assets were used.

ii. The NFP’s policy (if any) about monetizing rather than utilizing contributed nonfinancial assets. iii. A description of any donor-imposed restrictions associated with the contributed nonfinancial assets.

iii. A description of any donor-imposed restrictions associated with the contributed nonfinancial assets. iv. A description of the valuation techniques and inputs used to arrive at a fair value measure, in accordance

with the requirements in Topic 820, Fair Value Measurement, at initial recognition. v. The principal market (or most advantageous market) used to arrive at a fair value measure if it is a market in

which the recipient NFP is prohibited by a donor-imposed restriction from selling or using the contributed nonfinancial assets.

How Do the Main Provisions Differ from Current Generally Accepted Accounting Principles (GAAP) and Why Are They an Improvement?

Subtopic 958-605, Not-for-Profit Entities—Revenue Recognition, specifies requirements for the recognition and initial measurement of contributions and disclosure requirements for contributed services. Subtopic 958-605 does not include specific presentation requirements for contributed nonfinancial assets or specific disclosure requirements for contributed nonfinancial assets other than contributed services. The amendments in this Update improve financial reporting by providing new presentation and disclosure requirements about contributed nonfinancial assets for NFPs, including additional disclosure requirements for recognized contributed services. The amendments will not change the recognition and measurement requirements in Subtopic 958-605 for those assets.

When Will the Amendments Be Effective and What Are the Transition Requirements?

The amendments in this Update should be applied on a retrospective basis and are effective for annual periods beginning after June 15, 2021, and interim periods within annual periods beginning after June 15, 2022. Early adoption is permitted.

Amendments to the FASB Accounting Standards Codification® Introduction

1. The Accounting Standards Codification is amended as described in paragraphs 2–13. In some cases, to put the change in context, not only are the amended paragraphs shown but also the preceding and following paragraphs. Terms from the Master Glossary are in bold type. Added text is underlined, and deleted text is struck out.

Amendments to Master Glossary 2. Add the following Master Glossary terms to Subtopic 958-605 as follows:

Most Advantageous Market

The market that maximizes the amount that would be received to sell the asset or minimizes the amount that would be paid to transfer the liability, after taking into account transaction costs and transportation costs.

Principal Market

The market with the greatest volume and level of activity for the asset or liability.

Amendments to Subtopic 820-10 3. Add paragraph 820-10-50-2H, with a link to transition paragraph 958-10-65-4, as follows:

Fair Value Measurement—Overall

Disclosure

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820-10-50-2H See paragraph 958-605-50-1A(d) through (e), which provides disclosures for a not-for-profit entity (NFP) that recognizes contributed nonfinancial assets within the scope of Subtopic 958-605. Paragraph 958-605-50-1A(d) requires that an NFP disclose a description of the valuation techniques and inputs used in fair value measurement of those assets in accordance with paragraph 820-10-50-2(bbb)(1) at initial recognition.

Amendments to Subtopic 958-10 4. Add paragraph 958-10-65-4 and its related heading as follows:

Not-for-Profit Entities—Overall

Transition and Open Effective Date Information

> Transition Related to Accounting Standards Update No. 2020-07, Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets

958-10-65-4 The following represents the transition and effective date information related to Accounting Standards Update No. 2020-07, Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets:

a. The pending content that links to this paragraph shall be effective for a not-for-profit entity (NFP) for annual periods beginning after June 15, 2021, and interim periods within annual periods beginning after June 15, 2022. Early adoption is permitted.

b. An NFP shall apply the pending content that links to this paragraph retrospectively to all periods presented. c. An NFP shall provide the transition disclosures required by paragraph 250-10-50-1 in the period of adoption.

Amendments to Subtopic 958-205 5. Add paragraph 958-205-45-36 and its related heading, with a link to transition paragraph 958-10-65-4, as follows:

Not-for-Profit Entities—Presentation of Financial Statements

Other Presentation Matters

> Contributed Nonfinancial Assets

958-205-45-36 An NFP shall present contributed nonfinancial assets as a separate line item in the statement of activities, apart from contributions of cash and other financial assets, as discussed in paragraph 958-605-45-7A.

6. Amend paragraphs 958-205-55-13 through 55-17 and 958-205-55-21, with a link to transition paragraph 958-10-65-4, as follows:

Implementation Guidance and Illustrations

> Illustrations

> > Example 1: Illustrative Financial Statements

> > > Statement of Activities

958-205-55-10 The following illustrates the requirements of Subtopic 958-220. Three formats of statements of activities are presented. To facilitate comparison of the formats, the same level of aggregation is used in each of the statements of activities. The guidance in Subtopic 958-220 permits flexibility to present information in a number of ways as long as the requirements are met. Each format has certain advantages, as follows:

a. Format A reports information in a single column. That format most easily accommodates presentation of multiyear comparative information.

b. Format B reports the same information in columnar (or multicolumn) format with a column for each class of net assets. Use of a total column is optional as long as the change in total net assets is presented in accordance with paragraph 958-210-45-1. That format makes evident that the effects of expirations on donor restrictions result in reclassification of net assets. It also accommodates presentation of aggregated information about contributions and investment return for the entity as a whole. However, care is needed for labels and headings to ensure that they clearly communicate all columns and subtotals.

c. Format C reports information in two statements with summary amounts from a statement of revenues, expenses, and other changes in net assets without donor restrictions (Part 1 of 2) and a statement of changes in net assets (Part 2 of 2). Alternative formats for the statement of changes in net assets—a single-column and a multicolumn or columnar—are illustrated. The two- statement format focuses attention first on changes in net assets without donor restrictions. That format may be preferred by membership organizations and other NFPs that view certain transactions and events, including the receipts of donor-restricted revenues and gains from contributions and investment return, as incidental or insignificant to their daily operations.

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958-205-55-11 The three illustrative statements of activities show items of revenues and gains first, then expenses, then losses; reclassification of net assets, which must be shown separately, is reported with revenues and gains. Those items could be arranged in other ways and other subtotals may be included. For example, the items may be sequenced using any one of the following sequences:

a. Revenues, expenses, gains and losses, and reclassification of net assets shown last b. Certain revenues, less directly related expenses, followed by a subtotal, then other revenues, other expenses, gains and losses,

and reclassification of net assets c. Expenses followed by revenues, gains and losses, and the reclassification of net assets.

Although in the illustrative statements of activities, expenses are reported by nature in the single-column format example and by function in the multicolumn format example, expenses may be reported in the statement of activities by either natural classification or functional classification or by both.

958-205-55-12 The following provide additional illustrations of statements of activities:

a. Example 1 in Subtopic 958-220 (see paragraph 958-220-55-5) provides an illustration that shows how items may be sequenced to distinguish between operating and nonoperating activities or to make other distinctions, if desired.

b. Example 2 in Subtopic 958-220 (see paragraph 958-220-55-7) illustrates the display of an appropriately labeled subtotal for change in a class of net assets before the effects of a discontinued operation.

c. Example 3 in Subtopic 958-220 (see paragraph 958-220-55-8) provides three possible methods of displaying fundraising efforts in the revenue section of the statement of activities if an NFP acts as an agent, trustee, or intermediary in raising resources for another.

d. Example 1 in Subtopic 958-320 (see paragraph 958-320-55-4) provides an illustration of an NFP that presents:

1. Net investment return 2. Appropriation of funds from the quasi-endowment 3. Appropriation of funds from a donor-restricted endowment fund in which the purpose restrictions on the appropriated

amount have been met during the period. 958-205-55-13 Format A (a single-column format) is as follows.

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958-205-55-14 Format B (a multicolumn format) is as follows.

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958-205-55-15 Format C, Part 1 of 2 is as follows.

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958-205-55-16 Format C, Part 2 of 2 is as follows.

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958-205-55-17 Format C, Part 2 of 2 (Alternate) is as follows.

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> > > Notes to Financial Statements

958-205-55-21 The following are illustrative notes to financial statements. Note B provides information required by paragraph 958-210-45-9. Note DD provides information required by paragraph 958-210-45-11. Note F provides information required by paragraph 958-720-45-15. Note G provides information required by paragraphs 958-210-45-7(c) and 958-210-50-1A. Note D and Note E provide information that is useful to users but is not explicitly required. Note H provides information required by paragraphs 230-10-50-7 through 50-8. Comparative statements of financial position are provided in the illustrative example in paragraph 958-205-55-9 only to facilitate understanding of the statement of cash flows. For purposes of applying paragraphs 230-10-50-7 through 50-8 to this illustrative example, assume that the year ended June 30, 20X1, is the only period for which a statement of financial position is presented. Additional disclosure examples for contributed nonfinancial assets recognized are illustrated in paragraph 958-605-55-70U. Additional endowment disclosure requirements are illustrated in Example 3 included in this Section. All amounts are in thousands.

[The remainder of this paragraph is not shown here because it is unchanged.]

Amendments to Subtopic 958-220 7. Add paragraph 958-220-45-31 and its related heading, with a link to transition paragraph 958-10-65-4, as follows:

Not-for-Profit Entities—Income Statement—Reporting Comprehensive Income

Other Presentation Matters

> Contributed Nonfinancial Assets

958-220-45-31 An NFP shall present contributed nonfinancial assets as a separate line item in the statement of activities, apart from contributions of cash and other financial assets, as discussed in paragraph 958-605-45-7A. See paragraph 958- 605-50-1A for disclosure requirements for contributed nonfinancial assets.

Amendments to Subtopic 958-605 8. Add paragraphs 958-605-45-7A, 958-605-50-1A through 50-1B, and 958-605-55-70U through 55-70W and the related headings and supersede paragraph 958-605-50-1 and its related heading, with a link to transition paragraph 958-10-65-4, as follows:

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Not-for-Profit Entities—Revenue Recognition

Other Presentation Matters

Contributions Received

> Contributed Nonfinancial Assets

958-605-45-7A An NFP shall present contributed nonfinancial assets as a separate line item in the statement of activities, apart from contributions of cash and other financial assets. See paragraph 958-605-50-1A for disclosure requirements for contributed nonfinancial assets.

Disclosure

Contributions Received

> Contributed Services

958-605-50-1 Paragraph superseded by Accounting Standards Update No. 2020 – 07. An entity that receives contributed services shall describe the programs or activities for which those services were used, including the nature and extent of contributed services received for the period and the amount recognized as revenues for the period. Entities are encouraged to disclose the fair value of contributed services received but not recognized as revenues if that is practicable. The nature and extent of contributed services received can be described by nonmonetary information, such as the number and trends of donated hours received or service outputs provided by volunteer efforts, or other monetary information, such as the dollar amount of contributions raised by volunteers. Disclosure of contributed services is required regardless of whether the services received are recognized as revenue in the financial statements. [Content amended and moved to paragraph 958-605-50-1B]

> Contributed Nonfinancial Assets

958-605-50-1A A not-for-profit entity (NFP) shall disclose in the notes to financial statements a disaggregation of the amount of contributed nonfinancial assets recognized within the statement of activities by category that depicts the type of contributed nonfinancial assets. For each category of contributed nonfinancial assets, an NFP also shall disclose the following:

a. Qualitative information about whether contributed nonfinancial assets were either monetized or utilized during the reporting period. If utilized, a description of the programs or other activities in which those assets were used shall be disclosed.

b. The NFP’s policy (if any) about monetizing rather than utilizing contributed nonfinancial assets. c. A description of any donor-imposed restrictions associated with the contributed nonfinancial assets. d. A description of the valuation techniques and inputs used to arrive at a fair value measure in accordance with paragraph 820-

10-50-2( bbb )( 1), at initial recognition. e. The principal market (or most advantageous market ) used to arrive at a fair value measure if it is a market in which the

recipient NFP is prohibited by a donor-imposed restriction from selling or using the contributed nonfinancial assets. See paragraph 958-605-50-1B for additional disclosures for contributed services.

> Contributed Services

958-605-50-1B An entity (NFPs and business entities) that receives contributed services shall describe the programs or activities for which those services were used, including the nature and extent of contributed services received for the period and the amount recognized as revenues for the period. Entities are encouraged to disclose the {remove glossary link}fair value{remove glossary link} of contributed services received but not recognized as revenues if that is practicable. The nature and extent of contributed services received can be described by nonmonetary information, such as the number and trends of donated hours received or service outputs provided by volunteer efforts, or other monetary information, such as the dollar amount of contributions raised by volunteers. Disclosure of contributed services is required regardless of whether the services received are recognized as revenue in the financial statements. [Content amended as shown and moved from paragraph 958-605-50-1]

Implementation Guidance and Illustrations

Contributions Received

> Illustrations

> > Example 22: Contributed Nonfinancial Assets

958-605-55-70U This Example illustrates the requirements described in paragraph 958-605-50-1A. Those disclosure requirements are not prescriptive on how the information should be disclosed; therefore, this Example demonstrates two alternative formats. This Example does not illustrate all categories of contributed nonfinancial assets, such as intangible assets. An NFP may be required to include disclosure information about valuation techniques and inputs, including assumptions and judgments that an NFP makes, in addition to those included in this Example, which is consistent with the fair value disclosures required by Topic 820. The valuation language used in this Example is not intended to provide guidance on how contributions of nonfinancial assets should be valued, including whether the principal market (or most

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advantageous market) disclosed is appropriate in the circumstances. While not illustrated in this Example, there may be additional information about the nature and extent of contributed services, including nonrecognized contributed services, that an entity may disclose in accordance with paragraph 958-605-50-1B.

958-605-55-70V The following illustration includes a table disclosing the amounts recognized within the statement of activities by category as well as a narrative disclosure about donor-imposed restrictions and valuation techniques and inputs for each category of contributed nonfinancial asset.

[For ease of readability, the new table is not underlined.]

Contributed Nonfinancial Assets

For the years ended December 31, contributed nonfinancial assets recognized within the statement of activities included:

20X9 20X8

Building $ 5 50,000 $ –

Household goods 95,556 100,486

Food 85,407 86,633

Medical Supplies 90,389 115,173

Pharmaceuticals 111,876 113,982

Clothing 85,765 83,890

Vehicles 127,900 –

Services 73,890 65,392

$ 1,220,783 $ 5 65,556

NFP K recognized contributed nonfinancial assets within revenue, including a contributed building, vehicles, household goods, food, medical supplies, pharmaceuticals, clothing, and services. Unless otherwise noted, contributed nonfinancial assets did not have donor-imposed restrictions.

It is NFP K’s policy to sell all contributed vehicles immediately upon receipt at auction or for salvage unless the vehicle is restricted for use in a specific program by the donor. No vehicles received during the period were restricted for use. All vehicles were sold and valued according to the actual cash proceeds on their disposition.

The contributed building will be used for general and administrative activities. In valuing the contributed building, which is located in Metropolitan Area B, NFP K estimated the fair value on the basis of recent comparable sales prices in Metropolitan Area B’s real estate market.

Contributed food was utilized in the following programs: natural disaster services, domestic community development, and services to community shelters. Contributed household goods were used in domestic community development and services to community shelters. Contributed clothing was used in specific community shelters. Contributed medical supplies were utilized in natural disaster services. In valuing household goods, food, clothing, and medical supplies, NFP K estimated the fair value on the basis of estimates of wholesale values that would be received for selling similar products in the United States.

Contributed pharmaceuticals were restricted by donors to use outside the United States and were utilized in international health services and natural disaster services. In valuing contributed pharmaceuticals otherwise legally permissible for sale in the United States, NFP K used the Federal Upper Limit based on the weighted average of the most recently reported monthly Average Manufacturer Prices (AMP) that approximate wholesale prices in the United States (that is, the principal market). In valuing pharmaceuticals not legally permissible for sale in the United States (and primarily consumed in developing markets), NFP K used third – party sources representing wholesale exit prices in the developing markets in which the products are approved for sale (that is, the principal markets).

Contributed services recognized comprise professional services from attorneys advising NFP K on various administrative legal matters. Contributed services are valued and are reported at the estimated fair value in the financial statements based

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on current rates for similar legal services.

958-605-55-70W The following table illustrates the disclosures in paragraph 958 – 605-55-70V for each category of contributed nonfinancial asset. It includes both amounts and narrative disclosure. For illustrative purposes, only one year is presented.

[For ease of readability, the new table is not underlined.]

Contributed Nonfinancial Assets

Revenue Recognized Utilization in Programs/Activities Donor Restrictions

Valu Tech and

Building $550,000 General and Administrative No associated donor restrictions

In va cont build is loc Metr Area estim fair v basis com sales Metr Area estat

Household goods

$95,556 Domestic Community Development; Community Shelters

No associated donor restrictions

NFP estim fair v basis estim who value wou rece sellin prod Unite

Food $85,407 Natural Disaster Services; Domestic Community Development; Community Shelters

No associated donor restrictions

NFP estim fair v basis estim who value wou rece sellin prod Unite

Medical supplies

$90,389 Natural Disaster Services No associated donor restrictions

NFP estim fair v basis estim who value wou rece sellin prod Unite

Pharmaceuticals $111,876

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International Health Services; Natural Disaster Services

Restricted to use outside the United States

In va cont phar othe lega perm sale Unite NFP Fede Limit the w aver mos repo mon Aver Man Price that appr who price Unite (that princ mark valui phar not l perm sale Unite (and cons deve mark used sour repre who price deve mark whic prod appr sale.

Clothing $85,765 Natural Disaster Services; Domestic Community Development; Community Shelters

No associated donor restrictions

In va cloth estim fair v basis estim who value wou rece sellin prod Unite

Vehicles $127,900 It is NFP K’s policy to sell all contributed vehicles immediately upon receipt unless the vehicle is restricted for use in a specific program by the donor. All vehicles received were sold.

No associated donor restrictions

Proc vehic are v acco actu proc their

Services $73,890 Various Administrative legal matters

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No associated donor restrictions

Cont serv attor value estim value curre simil serv

Amendments to Status Sections 9. Amend paragraph 820-10-00-1, by adding the following item to the table, as follows:

820-10-00-1 The following table identifies the changes made to this Subtopic.

Paragraph Action Accounting Standards Update Date

820-10-50-2H Added 2020-07 09/17/2020

10. Amend paragraph 958-10-00-1, by adding the following item to the table, as follows:

958-10-00-1 The following table identifies the changes made to this Subtopic.

Paragraph Action Accounting Standards Update Date

958-10-65-4 Added 2020-07 09/17/2020

11. Amend paragraph 958-205-00-1, by adding the following items to the table, as follows:

958-205-00-1 The following table identifies the changes made to this Subtopic.

Paragraph Action Accounting Standards Update Date

958-205-45-36 Added 2020-07 09/17/2020

958-205-55-13 through 55-17

Amended 2020-07 09/17/2020

958-205-55-21 Amended 2020-07 09/17/2020

12. Amend paragraph 958-220-00-1, by adding the following item to the table, as follows:

958-220-00-1 The following table identifies the changes made to this Subtopic.

Paragraph Action Accounting Standards Update Date

958-220-45-31 Added 2020-07 09/17/2020

13. Amend paragraph 958-605-00-1, by adding the following items to the table, as follows:

958-605-00-1 The following table identifies the changes made to this Subtopic.

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Paragraph Action Accounting Standards Update

Date

Most Advantageous Market

Added 2020-07 09/17/2020

Principal Market Added 2020-07 09/17/2020

958-605-45-7A Added 2020-07 09/17/2020

958-605-50-1 Superseded 2020-07 09/17/2020

958-605-50-1A Added 2020-07 09/17/2020

958-605-50-1B Added 2020-07 09/17/2020

958-605-55-70U through 55-70W

Added 2020-07 09/17/2020

The amendments in this Update were adopted by the unanimous vote of the seven members of the Financial Accounting Standards Board:

Richard R. Jones, Chairman James L. Kroeker, Vice Chairman Christine A. Botosan Gary R. Buesser Susan M. Cosper Marsha L. Hunt R. Harold Schroeder

Background Information and Basis for Conclusions Introduction

BC1. The following summarizes the Board’s considerations in reaching the conclusions in this Update. It includes reasons for accepting certain approaches and rejecting others. Individual Board members gave greater weight to some factors than to others.

BC2. The Board is issuing the amendments in this Update to enhance the transparency of an NFP’s reporting of contributed nonfinancial assets b

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