{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/954/#45-other-presentation-matters","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":"815","topic_title":"Derivatives and Hedging","subtopic":"815-954","subtopic_title":"Health Care Entities","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-954-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_2B40BBD5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The absence of a requirement to report a separate component of equity in the balance sheet of a not-for-profit, business-oriented health care entity shall not preclude those entities from using comprehensive income reporting for qualifying gains and losses on cash flow and fair value hedges. </span></span> <span class=\"sfragment\" id=\"sfr_2B40BC96-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For a fair value hedge, amounts may be recorded in other comprehensive income if amounts are excluded from the assessment of effectiveness and are recognized in earnings through an amortization approach in accordance with paragraph <a href=\"/asc/815/20/#815-20-25-83A\" class=\"xref\">815-20-25-83A</a>. </span></span> <span class=\"sfragment\" id=\"sfr_2B40BD63-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Although accumulated other comprehensive income will inherently be carried forward in a not-for-profit health care entity's net assets, there is no compelling need for it to be reported separately in the balance sheet. </span></span> </div> </div>","snippet":"The absence of a requirement to report a separate component of equity in the balance sheet of a not-for-profit, business-oriented health care entity shall not preclude those entities from using comprehensive income repor…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3d5640165d9dae660e4ac7e7d82f33f34a3c6bd5dec7ec3ae704650f6006f60","downloaded_from":"2026-09-10T01:41:01.728Z","last_downloaded_at":"2026-09-10T01:41:01.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478473","source_sha256":"a02036494f79090905a09c0a4712aab26704ace4ade7f944883059d5ea68a006"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db0a2b93a8828d141d4019012fedc5d49752b6de1a06f75498365c71bc0f6a24","downloaded_from":"2026-09-10T01:41:01.728Z","last_downloaded_at":"2026-09-10T01:41:01.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478473","source_sha256":"a02036494f79090905a09c0a4712aab26704ace4ade7f944883059d5ea68a006"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3458504d4e2137d9616484b7287069e3e6213c5de7b18fb526fa63e5d20442c2","downloaded_from":"2026-09-10T01:41:01.728Z","last_downloaded_at":"2026-09-10T01:41:01.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478473","source_sha256":"a02036494f79090905a09c0a4712aab26704ace4ade7f944883059d5ea68a006"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3458504d4e2137d9616484b7287069e3e6213c5de7b18fb526fa63e5d20442c2","downloaded_from":"2026-09-10T01:41:01.728Z","last_downloaded_at":"2026-09-10T01:41:01.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478473","source_sha256":"a02036494f79090905a09c0a4712aab26704ace4ade7f944883059d5ea68a006"}}