{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/958/#50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"210","topic_title":"Balance Sheet","subtopic":"210-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-958-50-1","para":"50-1","html":"
A not-for-profit entity (NFP) shall disclose in notes to financial statements relevant information about the liquidity or maturity of assets and liabilities, including restrictions and self-imposed limits on the use of particular items, in addition to information provided on the face of the statement of financial position, if shown, in accordance with paragraph 958-210-45-8. Specific disclosure requirements to meet that objective include the requirements in this Subtopic.
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An NFP shall disclose the following:
  1. a
    Qualitative information in the notes to financial statements that is useful in assessing an entity's liquidity and that communicates how an NFP manages its liquid resources available to meet cash needs for general expenditures within one year of the date of the statement of financial position
  2. b
    Quantitative information either on the face of the statement of financial position or in the notes, and additional qualitative information in the notes as necessary, that communicates the availability of an NFP's financial assets at the date of the statement of financial position to meet cash needs for general expenditures within one year of the date of the statement of financial position (see paragraph 958-210-45-7(c)). Availability of a financial asset may be affected by:
    1. 1
      Its nature
    2. 2
      External limits imposed by donors, laws, and contracts with others
    3. 3
      Internal limits imposed by governing board decisions.
See example note disclosures in paragraphs
958-210-55-5 through 55-8
and 958-205-55-21.
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An NFP shall disclose the following, if applicable, in the notes to financial statements and may include that information in qualitative disclosures on the availability of an NFP's financial assets in accordance with paragraph 958-210-50-1A(b):
  1. a
    Unusual circumstances, such as special borrowing arrangements, requirements imposed by resource providers that cash be held in separate accounts, and known significant liquidity problems
  2. b
    The fact that the NFP has not maintained appropriate amounts of cash and cash equivalents to comply with donor-imposed restrictions (see paragraph 958-450-50-3)
  3. c
    Information about significant limits resulting from contractual agreements with suppliers, creditors, and others, including the existence of loan covenants.
","snippet":"An NFP shall disclose the following, if applicable, in the notes to financial statements and may include that information in qualitative disclosures on the availability of an NFP's financial assets in accordance with par…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed2a20fe0b8c4006f37c586c78c1b9749aa864ad72afc0cbfc4ccc4377f8ac6f","downloaded_from":"2026-09-09T23:02:36.104Z","last_downloaded_at":"2026-09-09T23:02:36.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478824","source_sha256":"6c3434806ef42ad7888c8c1caa2e3d4f542d181c1b949196513fb5d62d05ff18"}},{"citation":"210-958-50-3","para":"50-3","html":"
Section 958-210-45 discusses the following items that are required to be included in the notes to financial statements if they are not provided on the face of the statement of financial position:
  1. a
    A description of the kind of asset whose use is limited (see paragraph 958-210-45-6)
  2. b
    Information about the nature and amount of limitations on the use of cash and cash equivalents (see paragraph 958-210-45-7(a))
  3. c
    Contractual limitations on the use of particular assets (see paragraph 958-210-45-7(b))
  4. d
    Information about the nature and amounts of different types of restrictions that affect how and when, if ever, the resources (net assets) can be used (see paragraph 958-210-45-9)
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2016-14.
  6. f
    Information about additional limitations placed on net assets, such as information about the amounts and purposes of board designations of net assets without donor restrictions required in accordance with paragraph 958-210-45-11.
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