# ASC 810-958-45: Consolidation — Not-for-Profit Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/958/#45-other-presentation-matters)

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## ASC 810-958-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/810/958/#45-other-presentation-matters)

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#### Presentation of Noncontrolling Interests

##### [810-958-45-1](https://asc.understandingaccounting.org/asc/810/958/#810-958-45-1)

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[Noncontrolling interests](https://asc.understandingaccounting.org/glossary/n/#noncontrolling-interest "The portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to a parent. A noncontrolling interest is sometimes called a minority interest.") in the equity (net assets) of consolidated subsidiaries shall be reported as a separate component of the appropriate class of net assets in the consolidated statement of financial position of a not-for-profit entity (NFP). That amount shall be clearly identified and described (for example, as _noncontrolling ownership interest in subsidiaries_) to distinguish it from the components of net assets of the parent, which includes the parent's controlling financial interest in its subsidiaries. See paragraphs

[958-810-50-4 through 50-5](https://asc.understandingaccounting.org/asc/810/958/#810-958-50-4)

for additional guidance on the requirement related to disclosure of noncontrolling interests either on the face of the statement of activities or in the notes. The effects of [donor-imposed restrictions](https://asc.understandingaccounting.org/glossary/d/#donor-imposed-restriction "A donor stipulation (donors include other types of contributors, including makers of certain grants) that specifies a use for a contributed asset that is more specific than broad limits resulting from the following: The nature of the not-for-profit entity (NFP) The environment in which it operates The purposes specified in its articles of incorporation or bylaws or comparable documents for an unincorporated association. Some donors impose restrictions that are temporary in nature, for example, stipulating that resources be used after a specified date, for particular programs or services, or to acquire buildings or equipment. Other donors impose restrictions that are perpetual in nature, for example, stipulating that resources be maintained in perpetuity. Laws may extend those limits to investment returns from those resources and to other enhancements (diminishments) of those resources. Thus, those laws extend donor-imposed restrictions."), if any, on a partially owned subsidiary's net assets shall be reported in accordance with Subtopics 958-205 and 958-220. Example 1 (see paragraphs

[958-810-55-17 through 55-25](https://asc.understandingaccounting.org/asc/810/958/#810-958-55-17)

) illustrates the reporting requirements.

#### Additional Useful Information for Limited Partnerships

##### [810-958-45-2](https://asc.understandingaccounting.org/asc/810/958/#810-958-45-2)

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An entity has financial statement and disclosure alternatives that may provide additional useful information. For example, an entity may highlight the effects of consolidating a [limited partnership](https://asc.understandingaccounting.org/glossary/l/#limited-partnership "An association in which one or more general partners have unlimited liability and one or more partners have limited liability. A limited partnership is usually managed by the general partner or partners, subject to limitations, if any, imposed by the partnership agreement.") by providing consolidating financial statements or separately classifying the assets and liabilities of the limited partnership(s) on the face of the balance sheet.