# ASC 220-946-S45: Income Statement—Reporting Comprehensive Income — Financial Services—Investment Companies — SEC 45 Other Presentation Matters (Classification, Cash Flow, EPS, etc.)

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/946/#sec-45-other-presentation-matters-classification-cash-flow-eps-etc)

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## ASC 220-946-S45: SEC 45 Other Presentation Matters (Classification, Cash Flow, EPS, etc.)

[Read section](https://asc.understandingaccounting.org/asc/220/946/#sec-45-other-presentation-matters-classification-cash-flow-eps-etc)

SEC content: yes

#### Statements of Operations Format

##### [220-946-S45-1](https://asc.understandingaccounting.org/asc/220/946/#220-946-S45-1)

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See paragraph [946-220-S99-1](https://asc.understandingaccounting.org/asc/220/946/#220-946-S99-1), Regulation S-X Rule 6-07, for the required income statement presentation for registered investment companies.

#### Format for Statements of Operations of Issuers of Face-Amount Certificates

##### [220-946-S45-2](https://asc.understandingaccounting.org/asc/220/946/#220-946-S45-2)

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See paragraph [946-220-S99-2](https://asc.understandingaccounting.org/asc/220/946/#220-946-S99-2), Regulation S-X Rule 6-08, for the required income statement presentation for issuers of face-amount certificates.

#### Statements of Changes in Net Assets Format

##### [220-946-S45-3](https://asc.understandingaccounting.org/asc/220/946/#220-946-S45-3)

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See paragraph [946-220-S99-3](https://asc.understandingaccounting.org/asc/220/946/#220-946-S99-3), Regulation S-X Rule 6-09, for the required statement of changes in net assets format.