{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/825/954/#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":"825","topic_title":"Financial Instruments","subtopic":"825-954","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":"825-954-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2B7FDBBE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Not-for-profit, business-oriented health care entities shall report unrealized gains and losses on items for which the fair value option has been elected within the <a href=\"/glossary/p/#performance-indicator\" class=\"term\" title=\"A performance indicator reports results of operations. A performance indicator and the income from continuing operations reported by for-profit health care entities generally are consistent, except for transactions that clearly are not applicable to one kind of entity (for example, for-profit health care entities typically would not receive contributions, and not-for-profit health care entities would not award stock compensation). That is, a performance indicator is analogous to income from continuing operations of a for-profit entity.\"><span>performance indicator</span></a> or as a part of discontinued operations, as appropriate. </span></span>See paragraph <a href=\"/asc/825/10/#825-10-15-7\" class=\"xref\">825-10-15-7</a> for further guidance.</div></div>","snippet":"Not-for-profit, business-oriented health care entities shall report unrealized gains and losses on items for which the fair value option has been elected within the performance indicator or as a part of discontinued oper…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:551051777d3b95a323007f578f4c781b6ddd9439fb48516982cd45306a73e246","downloaded_from":"2026-09-10T01:46:07.638Z","last_downloaded_at":"2026-09-10T01:46:07.638Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477936","source_sha256":"7cdfe99395386d66bde775a3171617cb93aaf0ecec04729fda336d657f6ceda0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04f76ebb2893cdc17c2b59d19701532fab7effa593fc6e29039b2d847df230d5","downloaded_from":"2026-09-10T01:46:07.638Z","last_downloaded_at":"2026-09-10T01:46:07.638Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477936","source_sha256":"7cdfe99395386d66bde775a3171617cb93aaf0ecec04729fda336d657f6ceda0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8885399f76b1183e6b86626276499ba452f73b7d04c293368c8c335dd97b25aa","downloaded_from":"2026-09-10T01:46:07.638Z","last_downloaded_at":"2026-09-10T01:46:07.638Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477936","source_sha256":"7cdfe99395386d66bde775a3171617cb93aaf0ecec04729fda336d657f6ceda0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8885399f76b1183e6b86626276499ba452f73b7d04c293368c8c335dd97b25aa","downloaded_from":"2026-09-10T01:46:07.638Z","last_downloaded_at":"2026-09-10T01:46:07.638Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477936","source_sha256":"7cdfe99395386d66bde775a3171617cb93aaf0ecec04729fda336d657f6ceda0"}}