{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/962/#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":"205-962","subtopic_title":"Plan Accounting—Defined Contribution Pension Plans","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Format","paragraphs":[{"citation":"205-962-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1D547368-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/962/#205-962-S99-1\" class=\"xref\">962-205-S99-1</a>, Regulation S-X Rule 6A-03, for presentation requirements for statements of financial condition. </span></span></div></div>","snippet":"See paragraph 962-205-S99-1, Regulation S-X Rule 6A-03, for presentation requirements for statements of financial condition.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de11555d1f72118bcaa0ea53cdc4ed6ec1b0407863a5277563f88e260e0b8fdf","downloaded_from":"2026-09-09T22:57:27.118Z","last_downloaded_at":"2026-09-09T22:57:27.118Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478427","source_sha256":"2b2183bcc96fdb271f64d584868278727d99e181c87e1ff949b7341608dfb0f6"}},{"citation":"205-962-S45-2","para":"S45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/205/962/#205-962-S99-1\" class=\"xref\">962-205-S99-1</a>, Regulation S-X Rule 6A-04, for presentation requirements for statements of income and changes in plan equity.</div></div>","snippet":"See paragraph 962-205-S99-1, Regulation S-X Rule 6A-04, for presentation requirements for statements of income and changes in plan equity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0ce961581663e161704450f3ba8accc5139e4140a0041ca229b09a249a77152","downloaded_from":"2026-09-09T22:57:27.118Z","last_downloaded_at":"2026-09-09T22:57:27.118Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478427","source_sha256":"2b2183bcc96fdb271f64d584868278727d99e181c87e1ff949b7341608dfb0f6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:250c90b06020bebf7480bd8f7ab91ff0de4efbc551255bbb2393b82239cb81e7","downloaded_from":"2026-09-09T22:57:27.118Z","last_downloaded_at":"2026-09-09T22:57:27.118Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478427","source_sha256":"2b2183bcc96fdb271f64d584868278727d99e181c87e1ff949b7341608dfb0f6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6431bc41c6b188ec989c17ff10e390d2a997dfb49f38242a014f2ff3b12b958","downloaded_from":"2026-09-09T22:57:27.118Z","last_downloaded_at":"2026-09-09T22:57:27.118Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478427","source_sha256":"2b2183bcc96fdb271f64d584868278727d99e181c87e1ff949b7341608dfb0f6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6431bc41c6b188ec989c17ff10e390d2a997dfb49f38242a014f2ff3b12b958","downloaded_from":"2026-09-09T22:57:27.118Z","last_downloaded_at":"2026-09-09T22:57:27.118Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478427","source_sha256":"2b2183bcc96fdb271f64d584868278727d99e181c87e1ff949b7341608dfb0f6"}}