# ASC 215-915-45: Statement of Shareholder Equity — Development Stage Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/215/915/#45-other-presentation-matters)

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## ASC 215-915-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/215/915/#45-other-presentation-matters)

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##### [215-915-45-1](https://asc.understandingaccounting.org/asc/215/915/#215-915-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).

##### [215-915-45-2](https://asc.understandingaccounting.org/asc/215/915/#215-915-45-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).

##### [215-915-45-3](https://asc.understandingaccounting.org/asc/215/915/#215-915-45-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).