# ASC 958-10-45: Not-for-Profit Entities — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/958/10/#45-other-presentation-matters)

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## ASC 958-10-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/958/10/#45-other-presentation-matters)

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##### [958-10-45-1](https://asc.understandingaccounting.org/asc/958/10/#958-10-45-1)

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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 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.