{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/958/10/#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":"958","topic_title":"Not-for-Profit Entities","subtopic":"958-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"958-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2BECBDFC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When applying the guidance in other Topics and Subtopics, NFPs shall follow that guidance in an analogous manner that is appropriate for their method of reporting financial performance and financial position </span></span><span class=\"sfragment\" id=\"sfr_2BECBF32-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(the reporting model defined in this Topic). NFPs shall consider the reporting objectives of the guidance when exercising judgment about how best to display elements, such as in which net asset class. </span></span></div></div>","snippet":"When applying the guidance in other Topics and Subtopics, NFPs shall follow that guidance in an analogous manner that is appropriate for their method of reporting financial performance and financial position (the reporti…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f455f98eaa5dd01f6cf5aa9f97de7d8fc75d3b3d3263da52c07588a154680eaf","downloaded_from":"2026-09-10T02:21:19.605Z","last_downloaded_at":"2026-09-10T02:21:19.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480778","source_sha256":"045ef9d14d9fa1177ab8f222b59a738d4887ba31fe653f5cc4f6d46af445f808"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0be7c817182fac10543ba329bfcbe3975f8337020b63a74b5516907610bf5810","downloaded_from":"2026-09-10T02:21:19.605Z","last_downloaded_at":"2026-09-10T02:21:19.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480778","source_sha256":"045ef9d14d9fa1177ab8f222b59a738d4887ba31fe653f5cc4f6d46af445f808"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aee920a2b262d9d75d1ef403d0b58c8af0c8e1a3cee4fc2ae04452e5c028a2c7","downloaded_from":"2026-09-10T02:21:19.605Z","last_downloaded_at":"2026-09-10T02:21:19.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480778","source_sha256":"045ef9d14d9fa1177ab8f222b59a738d4887ba31fe653f5cc4f6d46af445f808"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aee920a2b262d9d75d1ef403d0b58c8af0c8e1a3cee4fc2ae04452e5c028a2c7","downloaded_from":"2026-09-10T02:21:19.605Z","last_downloaded_at":"2026-09-10T02:21:19.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480778","source_sha256":"045ef9d14d9fa1177ab8f222b59a738d4887ba31fe653f5cc4f6d46af445f808"}}