# ASC 270-10-S45: Interim Reporting — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/270/10/#sec-45-other-presentation-matters)

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## ASC 270-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/270/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Form and Content

##### [270-10-S45-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-S45-1)

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See paragraph [220-10-S99-1(d)](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-1), Regulation S-X Rule 3-03(d), for requirements to reflect adjustments in interim financial statements.

##### [270-10-S45-2](https://asc.understandingaccounting.org/asc/270/10/#270-10-S45-2)

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See paragraph [270-10-S99-1](https://asc.understandingaccounting.org/asc/270/10/#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.

#### Separately Presented Captions Previously Combined

##### [270-10-S45-3](https://asc.understandingaccounting.org/asc/270/10/#270-10-S45-3)

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See paragraph [270-10-S99-2](https://asc.understandingaccounting.org/asc/270/10/#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.

#### Separate Presentation of Inventory Components

##### [270-10-S45-4](https://asc.understandingaccounting.org/asc/270/10/#270-10-S45-4)

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See paragraph [270-10-S99-2](https://asc.understandingaccounting.org/asc/270/10/#270-10-S99-2), SAB Topic 6.G.2.a, Question 3, for SEC Staff views regarding separate presentation of inventory components.