# ASC 325-40-45: Investments—Other — Beneficial Interests in Securitized Financial Assets — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/40/#45-other-presentation-matters)

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## ASC 325-40-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/325/40/#45-other-presentation-matters)

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##### [325-40-45-1](https://asc.understandingaccounting.org/asc/325/40/#325-40-45-1)

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The amount of accretable yield shall not be displayed in the balance sheet.