# ASC 305-942-45: Cash and Cash Equivalents — Financial Services—Depository and Lending — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/305/942/#45-other-presentation-matters)

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## ASC 305-942-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/305/942/#45-other-presentation-matters)

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##### [305-942-45-1](https://asc.understandingaccounting.org/asc/305/942/#305-942-45-1)

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