{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/958/#15-scope-and-scope-exceptions","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":"325","topic_title":"Investments—Other","subtopic":"325-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"325-958-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15, with specific instrument exceptions noted below.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15, with specific instrument exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c31ee89ca1661fad49b3ffd7647db5f99f907843de882b0d04691f8e4c3e30b","downloaded_from":"2026-09-09T23:47:18.506Z","last_downloaded_at":"2026-09-09T23:47:18.506Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478398","source_sha256":"84316b4e55fddab69cfb3420300b38648ce8c6b196edd14e190271e6aa0eafba"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f67e0fe5048868933a4c5c6d19259a51ad18043385c7642203bd85045c086311","downloaded_from":"2026-09-09T23:47:18.506Z","last_downloaded_at":"2026-09-09T23:47:18.506Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478398","source_sha256":"84316b4e55fddab69cfb3420300b38648ce8c6b196edd14e190271e6aa0eafba"}},{"block":null,"heading":"Instruments","paragraphs":[{"citation":"325-958-15-2","para":"15-2","html":"
The guidance in this Subtopic applies to other investments held by not-for-profit entities (NFPs) of the following types, among others, unless because of their characteristics they are included in paragraph 958-325-15-3:
  1. a
    Investments in real estate
  2. b
    Mortgage notes that are not debt securities
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2016-01.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2016-01.
  5. e
    Oil and gas interests
  6. f
    Subparagraph superseded by Accounting Standards Update No. 2016-01.
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The guidance in this Subtopic does not apply to the following investments:
  1. a
    Equity securities, which are subject to the requirements of Subtopic 958-321
  2. b
    Debt securities, which are subject to the requirements of Subtopic 958-320
  3. c
    Derivative instruments, including embedded derivatives, that are subject to the requirements of Topic 815
  4. d
    Investments in for-profit entities that are accounted for using the equity method in accordance with paragraph 958-810-15-4
  5. e
    Investments in for-profit subsidiaries that are consolidated in accordance with paragraph 958-810-15-4
  6. f
    Interests in NFPs that are consolidated in accordance with paragraph 958-810-25-2, 958-810-25-3, or 958-810-25-4
  7. g
    Interests in investments held for the NFP by a financially interrelated entity, which are subject to the requirements of Subtopic 958-20.
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