{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/958/#45-other-presentation-matters","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":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-958-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_3623BB36-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The reporting standards of Section <a altsource=\"GUID-AC0D0CC1-DDCF-4D13-A7F7-95A3D6E49D4A.ditamap\" class=\"ditamap\">958-220-45</a> apply to other investments and the investment return generated by other investments held by <a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>not-for-profit entities</span></a> (NFPs). </span></span></div></div>","snippet":"The reporting standards of Section 958-220-45 apply to other investments and the investment return generated by other investments held by not-for-profit entities (NFPs).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7d92fa4115e6c1f1638b38afeab7110e324eaf59ddbb971c91994559a11737b","downloaded_from":"2026-09-09T23:47:32.132Z","last_downloaded_at":"2026-09-09T23:47:32.132Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477751","source_sha256":"73f292624167fa8200248454a1047a92af558fd72f7503740f63efa8c1708f13"}},{"citation":"325-958-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-14</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-14.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02d883ad0b70995d9163096eaf9d74124c4e5a526665de0ba0f138f784a6a600","downloaded_from":"2026-09-09T23:47:32.132Z","last_downloaded_at":"2026-09-09T23:47:32.132Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477751","source_sha256":"73f292624167fa8200248454a1047a92af558fd72f7503740f63efa8c1708f13"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77d605e2676a86ee1f9f9394dd0257468bf0801a3bd50885d194b050273333dd","downloaded_from":"2026-09-09T23:47:32.132Z","last_downloaded_at":"2026-09-09T23:47:32.132Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477751","source_sha256":"73f292624167fa8200248454a1047a92af558fd72f7503740f63efa8c1708f13"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fac43d818b997987474483e435e8b308d9cc29b7cc11716db12cbfb4877cade6","downloaded_from":"2026-09-09T23:47:32.132Z","last_downloaded_at":"2026-09-09T23:47:32.132Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477751","source_sha256":"73f292624167fa8200248454a1047a92af558fd72f7503740f63efa8c1708f13"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fac43d818b997987474483e435e8b308d9cc29b7cc11716db12cbfb4877cade6","downloaded_from":"2026-09-09T23:47:32.132Z","last_downloaded_at":"2026-09-09T23:47:32.132Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477751","source_sha256":"73f292624167fa8200248454a1047a92af558fd72f7503740f63efa8c1708f13"}}