# ASC 470-958-05: Debt — Not-for-Profit Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/958/#05-overview-and-background)

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## ASC 470-958-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/470/958/#05-overview-and-background)

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##### [470-958-05-1](https://asc.understandingaccounting.org/asc/470/958/#470-958-05-1)

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This Subtopic provides guidance on accounting for debt for not-for-profit entities within the scope of this Topic.