# ASC 815-30-45: Derivatives and Hedging — Cash Flow Hedges — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/30/#45-other-presentation-matters)

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## ASC 815-30-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/815/30/#45-other-presentation-matters)

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##### [815-30-45-1](https://asc.understandingaccounting.org/asc/815/30/#815-30-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2017-12](https://asc.understandingaccounting.org/updates/asu-2017-12/).

##### [815-30-45-2](https://asc.understandingaccounting.org/asc/815/30/#815-30-45-2)

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[Paragraph superseded by Accounting Standards Update No. 2017-12](https://asc.understandingaccounting.org/updates/asu-2017-12/).