Revision Control Document Title: Chapter 8.5.1 Endowment Accounting – Revision and Approval History Section(s) Summary of Revisions Revision Date Revised Combined the information in Attachment D and E in last year’s GAAP manual. General April 2014 Added the definition and accounting of the different types of endowments both under GASB and FASB. General Previously in Chapter 8.6 Attachment D. April 2015
Revision Control Document Title: Chapter 8.5.1 – Endowment Accounting Revision and Approval History Section(s) Revised Summary of Revisions Revision Date General Combined the information in Attachment D and E in last year’s GAAP manual. Added the definition and accounting of the different types of endowments both under GASB and FASB. April 2014 General Previously in Chapter 8.6 Attachment D. April 2015
CH_08.05.01_Endowment_Accounting_Final.docx