{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/10/#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":"810","topic_title":"Consolidation","subtopic":"810-10","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":"Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet when Subsidiary's and Parent's Fiscal Years Differ","paragraphs":[{"citation":"810-10-S45-1","para":"S45-1","html":"See paragraph 470-10-S99-4, SEC Observer Comment: Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet when Subsidiary's and Parent's Fiscal Years Differ, for SEC Staff views on classification of debt when a subsidiary's and parent's fiscal year differ. See paragraph 810-10-S99-5, SAB Topic 5.E, for SEC Staff views on when an accounting divestiture has not occurred.