{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/270/10/#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":"270","topic_title":"Interim Reporting","subtopic":"270-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Form and Content","paragraphs":[{"citation":"270-10-S45-1","para":"S45-1","html":"See paragraph 220-10-S99-1(d), Regulation S-X Rule 3-03(d), for requirements to reflect adjustments in interim financial statements. See paragraph 270-10-S99-1, Regulation S-X Rule 10-01, for requirements for form and content of interim financial statements. Smaller reporting companies, as defined in Item 10(f)(1) of Regulation S-K, should comply with the similar requirements in Regulation S-X Rule 8-03. See paragraph 270-10-S99-2, SAB Topic 6.G.2, Question 1, for SEC Staff views on separately presenting captions in the Form 10Q that were previously combined. See paragraph 270-10-S99-2, SAB Topic 6.G.2.a, Question 3, for SEC Staff views regarding separate presentation of inventory components.