{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/10/#sec-45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"505","topic_title":"Equity","subtopic":"505-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Discounts on and Unamortized Balances of Shares","paragraphs":[{"citation":"505-10-S45-1","para":"S45-1","html":"See paragraph 505-10-S99-2, Regulation S-X Rule 4-07, for requirements on presenting discounts on shares and unamortized balances of shares. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.29, for requirements on presenting preferred stock that is not redeemable or redeemable solely at the option of the issuer. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.30, for presentation requirements for common stock. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.31, for presentation requirements for other stockholders' equity. See paragraph 470-10-S99-2, SAB Topic 4.A, for SEC Staff views on prohibiting the presentation of subordinated debt within stockholders' equity. See paragraph 505-10-S99-3, SAB Topic 4.B, for SEC Staff views on presenting S corporation undistributed earnings on the date the S election is terminated. See paragraph 310-10-S99-2, SAB Topic 4.E, for SEC Staff views on presenting receivables arising from sales of capital stock to officers and other employees. See paragraph 505-10-S99-5, SAB Topic 4.F, for SEC Staff views on presenting equity in limited partnership financial statements. See paragraph 310-10-S99-3, SAB Topic 4.G, for SEC Staff views on presenting certain notes and other receivables in a general partner's balance sheet.