{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/10/#sec-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":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Form and Order of Financial Statements","paragraphs":[{"citation":"205-10-S45-1","para":"S45-1","html":"See paragraph 205-10-S99-1(a), Regulation S-X Rule 4-01(a), for requirements for form and order of financial statements and terminology used in financial statements. See paragraph 205-10-S99-1(b), Regulation S-X Rule 4-01(b), for requirements for presentation of dollar amounts required to be shown in the financial statements. See paragraph 205-10-S99-9, SAB Topic 11.E, for SEC Staff views on chronological ordering of data. See paragraph 205-10-S99-2, Regulation S-X Rule 4-02, for requirements for omission of certain items not considered material. See paragraph 205-10-S99-3, Regulation S-X Rule 4-03. for requirements for inapplicable captions and omission of unrequired or inapplicable financial statements. See paragraph 205-10-S99-4, Regulation S-X Rule 4-04, for rules pertaining to the omission of substantially identical footnotes. See paragraph 205-10-S99-6(a), Regulation S-X Rule 5-04(a), regarding requirements to provide supplemental schedules.