# ASC 470-50-45: Debt — Modifications and Extinguishments — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/50/#45-other-presentation-matters)

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## ASC 470-50-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/470/50/#45-other-presentation-matters)

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##### [470-50-45-1](https://asc.understandingaccounting.org/asc/470/50/#470-50-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

##### [470-50-45-2](https://asc.understandingaccounting.org/asc/470/50/#470-50-45-2)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).