The Board is issuing this Update to amend the consolidation guidance in Subtopic
958-810, Not-for-Profit Entities—Consolidation, to clarify when a not-for-profit
entity (NFP) that is a general partner or a limited partner should consolidate a forprofit
limited partnership or similar legal entity once the amendments in Accounting
Standards Update No. 2015-02, Consolidation (Topic 810): Amendments to the
Consolidation Analysis, become effective.


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