Access ASU 2016-14 reports by navigating to REPORT > ASU 2016-14 in Fundriver. The reports available in this section are listed below.
Change in Endowment Net Assets (ASU 2016-14):
Note: Underwater funds are included under the With Donor Restrictions column per ASU 2016-14.
Detail Change in Endowment Net Assets (ASU 2016-14): This report provides the underlying detail for the Change in Endowment Net Assets (ASU 2016-14) report. Investment return, net is broken out on this report.
Endowment Net Asset Composition by Type of Fund: Report breaks out net assets with donor restrictions between gifts/principal and accumulated earnings.
Restriction Summary (ASU 2016-14): Updated version of the Restriction Summary report found under the FAS 117-1 report suite.
Underwater Funds Report (ASU 2016-14): Report is grouped by FASB Restriction and includes a count. Totals on report can be used for footnote disclosure.
Underwater Spending Report: Report to help with footnote on spending policy surrounding underwater funds.