{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/946/#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":"205-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Content of Financial Statements","paragraphs":[{"citation":"205-946-S45-1","para":"S45-1","html":"See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(a), for requirements pertaining to the content of the financial statements. See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(c), for requirements pertaining to consolidated and combined statements. See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(j), for requirements pertaining to series companies. See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(l), for circumstances in which it is permissible to omit certain captions or items. See paragraph 946-205-S99-1, Regulation S-X Rule 6-10, for requirements pertaining to the presentation of schedules.