# ASC 325-940-45: Investments—Other — Financial Services—Brokers and Dealers — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/940/#45-other-presentation-matters)

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## ASC 325-940-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/325/940/#45-other-presentation-matters)

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##### [325-940-45-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-45-1)

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For guidance on consolidation of majority-owned investee entities, see paragraph [940-810-45-1](https://asc.understandingaccounting.org/asc/810/940/#810-940-45-1).