# ASC 205-10-S45: Presentation of Financial Statements — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/10/#sec-45-other-presentation-matters)

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## ASC 205-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/205/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Form and Order of Financial Statements

##### [205-10-S45-1](https://asc.understandingaccounting.org/asc/205/10/#205-10-S45-1)

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See paragraph [205-10-S99-1(a)](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-1), Regulation S-X Rule 4-01(a), for requirements for form and order of financial statements and terminology used in financial statements.

##### [205-10-S45-2](https://asc.understandingaccounting.org/asc/205/10/#205-10-S45-2)

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See paragraph [205-10-S99-1(b)](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-1), Regulation S-X Rule 4-01(b), for requirements for presentation of dollar amounts required to be shown in the financial statements.

##### [205-10-S45-3](https://asc.understandingaccounting.org/asc/205/10/#205-10-S45-3)

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See paragraph [205-10-S99-9](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-9), SAB Topic 11.E, for SEC Staff views on chronological ordering of data.

##### [205-10-S45-4](https://asc.understandingaccounting.org/asc/205/10/#205-10-S45-4)

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See paragraph [205-10-S99-2](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-2), Regulation S-X Rule 4-02, for requirements for omission of certain items not considered material.

##### [205-10-S45-5](https://asc.understandingaccounting.org/asc/205/10/#205-10-S45-5)

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See paragraph [205-10-S99-3](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-3), Regulation S-X Rule 4-03. for requirements for inapplicable captions and omission of unrequired or inapplicable financial statements.

##### [205-10-S45-6](https://asc.understandingaccounting.org/asc/205/10/#205-10-S45-6)

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See paragraph [205-10-S99-4](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-4), Regulation S-X Rule 4-04, for rules pertaining to the omission of substantially identical footnotes.

#### Supplemental Schedules

##### [205-10-S45-7](https://asc.understandingaccounting.org/asc/205/10/#205-10-S45-7)

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See paragraph [205-10-S99-6(a)](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-6), Regulation S-X Rule 5-04(a), regarding requirements to provide supplemental schedules.