# ASC 325-958-50: Investments—Other — Not-for-Profit Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/958/#50-disclosure)

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## ASC 325-958-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/325/958/#50-disclosure)

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##### [325-958-50-1](https://asc.understandingaccounting.org/asc/325/958/#325-958-50-1)

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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](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "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.") (NFPs).

##### [325-958-50-2](https://asc.understandingaccounting.org/asc/325/958/#325-958-50-2)

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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](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.")
    
3.  c
    
    [Subparagraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).
    
4.  d
    
    [Subparagraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-958-50-3](https://asc.understandingaccounting.org/asc/325/958/#325-958-50-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-958-50-4](https://asc.understandingaccounting.org/asc/325/958/#325-958-50-4)

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For guidance on disclosures about fair value measurements, see Topic 820.

##### [325-958-50-5](https://asc.understandingaccounting.org/asc/325/958/#325-958-50-5)

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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](https://asc.understandingaccounting.org/asc/825/10/#50-disclosure) of Section 825-10-50.

##### [325-958-50-6](https://asc.understandingaccounting.org/asc/325/958/#325-958-50-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-14](https://asc.understandingaccounting.org/updates/asu-2016-14/).