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Information regarding a plan's investments that are measured using fair value shall indicate whether reported fair values have been measured by quoted prices in an active market or are fair values otherwise determined.
","snippet":"Information regarding a plan's investments that are measured using fair value shall indicate whether reported fair values have been measured by quoted prices in an active market or are fair values otherwise determined.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd3429b5c9225eedc30ad2ce5ecf2ec797323458fa260a8df640d0d799fa4b4a","downloaded_from":"2026-09-09T23:48:04.156Z","last_downloaded_at":"2026-09-09T23:48:04.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478959","source_sha256":"4787296a51ff58b373828139e0a8a15fa66948dd8302d892dbe992a8df27a172"}},{"citation":"325-960-45-2","para":"45-2","html":"
Investments measured using fair value in the statement of net assets available for benefits or in the notes shall be presented by general type, such as the following:
  1. a
    Registered investment companies (for example, mutual funds)
  2. b
    Government securities
  3. c
    Common-collective trusts
  4. d
    Pooled separate accounts
  5. e
    Short-term securities
  6. f
    Corporate bonds
  7. g
    Common stocks
  8. h
    Mortgages
  9. i
    Real estate.
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