{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/910/#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":"810-910","subtopic_title":"Contractors—Construction","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-910-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D40D825D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/810/10/#810-10-45-14\" class=\"xref\">810-10-45-14</a> explains that a proportionate gross financial statement presentation is not appropriate for an investment in an unincorporated legal entity accounted for by the equity method of accounting unless the investee is in either the construction industry (as discussed in this Topic) or an extractive industry (see paragraphs <a href=\"/asc/810/930/#810-930-45-1\" class=\"xref\">930-810-45-1</a> and <a href=\"/asc/810/932/#810-932-45-1\" class=\"xref\">932-810-45-1</a>). </span></span></div></div>","snippet":"Paragraph 810-10-45-14 explains that a proportionate gross financial statement presentation is not appropriate for an investment in an unincorporated legal entity accounted for by the equity method of accounting unless t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aba719ad8ce413bd7538cb778af204d2362fd648ef81778e5071a1a6257df608","downloaded_from":"2026-09-10T01:30:41.942Z","last_downloaded_at":"2026-09-10T01:30:41.942Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479246","source_sha256":"a1c87a85908b0fe56b1cf402ecaa13bce40c07f04152f55dc677e1366edff8d0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df2aab0752eaad05c7077c1368bf4d488b88b3e9c440bbd73104b103fd4c6226","downloaded_from":"2026-09-10T01:30:41.942Z","last_downloaded_at":"2026-09-10T01:30:41.942Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479246","source_sha256":"a1c87a85908b0fe56b1cf402ecaa13bce40c07f04152f55dc677e1366edff8d0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c24a9aa1c2a4a661934a4e8c5c3cd19319042b8fd4de41d265a5543cd8d33e6","downloaded_from":"2026-09-10T01:30:41.942Z","last_downloaded_at":"2026-09-10T01:30:41.942Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479246","source_sha256":"a1c87a85908b0fe56b1cf402ecaa13bce40c07f04152f55dc677e1366edff8d0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c24a9aa1c2a4a661934a4e8c5c3cd19319042b8fd4de41d265a5543cd8d33e6","downloaded_from":"2026-09-10T01:30:41.942Z","last_downloaded_at":"2026-09-10T01:30:41.942Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479246","source_sha256":"a1c87a85908b0fe56b1cf402ecaa13bce40c07f04152f55dc677e1366edff8d0"}}