{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/946/#sec-45-other-presentation-matters-classification-cash-flow-eps-etc","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":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S45","label":"SEC 45 Other Presentation Matters (Classification, Cash Flow, EPS, etc.)","anchor":"sec-45-other-presentation-matters-classification-cash-flow-eps-etc","is_sec":true,"groups":[{"block":null,"heading":"Statements of Operations Format","paragraphs":[{"citation":"220-946-S45-1","para":"S45-1","html":"See paragraph 946-220-S99-1, Regulation S-X Rule 6-07, for the required income statement presentation for registered investment companies. See paragraph 946-220-S99-2, Regulation S-X Rule 6-08, for the required income statement presentation for issuers of face-amount certificates. See paragraph 946-220-S99-3, Regulation S-X Rule 6-09, for the required statement of changes in net assets format.