# ASC 810-10-S45: Consolidation — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/10/#sec-45-other-presentation-matters)

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## ASC 810-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/810/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet when Subsidiary's and Parent's Fiscal Years Differ

##### [810-10-S45-1](https://asc.understandingaccounting.org/asc/810/10/#810-10-S45-1)

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See paragraph [470-10-S99-4](https://asc.understandingaccounting.org/asc/470/10/#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.

#### Accounting for Divestiture of a Subsidiary or Other Business Operation

##### [810-10-S45-2](https://asc.understandingaccounting.org/asc/810/10/#810-10-S45-2)

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See paragraph [810-10-S99-5](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-5), SAB Topic 5.E, for SEC Staff views on when an accounting divestiture has not occurred.