# ASC 810-20-45: Consolidation — Control of Partnerships and Similar Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/20/#45-other-presentation-matters)

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## ASC 810-20-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/810/20/#45-other-presentation-matters)

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##### [810-20-45-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/).