Report Definitions: ASU 2016-14 Reports

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.

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