# ASC 815-10-S45: Derivatives and Hedging — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/10/#sec-45-other-presentation-matters)

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## ASC 815-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/815/10/#sec-45-other-presentation-matters)

SEC content: yes

##### [815-10-S45-1](https://asc.understandingaccounting.org/asc/815/10/#815-10-S45-1)

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[Paragraph superseded by Accounting Standards Update No. 2010-04](https://asc.understandingaccounting.org/updates/asu-2010-04/).