{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/958/#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":"325","topic_title":"Investments—Other","subtopic":"325-958","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":"325-958-50-1","para":"50-1","html":"
The disclosure standards of Section 958-320-50 apply to other investments and the investment return generated by other investments held by not-for-profit entities (NFPs).
","snippet":"The disclosure standards of Section 958-320-50 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":"sha256:7880f0aaa83cb11476d520c30aa3067716fc72df1a41dc5951ce2379faf4dfdf","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}},{"citation":"325-958-50-2","para":"50-2","html":"
For each period for which a statement of financial position is presented, an NFP shall disclose all of the following:
  1. a
    The basis for determining the carrying amount for other investments
  2. b
    The method(s) and significant assumptions used to estimate the fair values of investments other than financial instruments if those other investments are reported at fair value
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2016-01.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2016-01.
","snippet":"For each period for which a statement of financial position is presented, an NFP shall disclose all of the following:\n(a) The basis for determining the carrying amount for other investments\n(b) The method(s) and signific…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62e6884488a794a7c5db7116f73516c676af96c7173efbbb6ead53fcb1844d9a","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}},{"citation":"325-958-50-3","para":"50-3","html":"
Paragraph superseded by Accounting Standards Update No. 2016-01.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79c18619649f7b31d05e1b7840571f60f1e563b075c23281306a876c3d30d72b","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}},{"citation":"325-958-50-4","para":"50-4","html":"
For guidance on disclosures about fair value measurements, see Topic 820.
","snippet":"For guidance on disclosures about fair value measurements, see Topic 820.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b12a0f7a87ea9d8c00140fddfccb119d8b9c3ffe967d7d2e61a1ade1ad07f562","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}},{"citation":"325-958-50-5","para":"50-5","html":"
For guidance on disclosures about the fair value election under Section 815-15-25 or the Fair Value Option Subsections of Subtopic 825-10, see the Fair Value Option Subsection of Section 825-10-50.
","snippet":"For guidance on disclosures about the fair value election under Section 815-15-25 or the Fair Value Option Subsections of Subtopic 825-10, see the Fair Value Option Subsection of Section 825-10-50.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ba20fe6da800b8ad901909f4370edbe81c6b98ef9c209d1b8baf56decbd6a66","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}},{"citation":"325-958-50-6","para":"50-6","html":"
Paragraph superseded by Accounting Standards Update No. 2016-14.
","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:f189efa63947979e8c429eb721adf62bf101fb989b3d8d5b64e22593c5161380","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3442128efce0bfcf658a12a3c0842e4f0ef82664dd53e0d48c97a169bf6935a1","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:913c19cc068da5f79abcbca2decf6f4de253821e9005ceaef95972c5d99bb21c","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:913c19cc068da5f79abcbca2decf6f4de253821e9005ceaef95972c5d99bb21c","downloaded_from":"2026-09-09T23:47:35.819Z","last_downloaded_at":"2026-09-09T23:47:35.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477666","source_sha256":"6bc8fc64d8530e2b630fe700bdfa9ed456a3d9479ca66bb12ccc60e85fe052aa"}}