# ASC 740-942-45: Income Taxes — Financial Services—Depository and Lending — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/942/#45-other-presentation-matters)

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## ASC 740-942-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/740/942/#45-other-presentation-matters)

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##### [740-942-45-1](https://asc.understandingaccounting.org/asc/740/942/#740-942-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2018-06](https://asc.understandingaccounting.org/updates/asu-2018-06/).