{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/850/10/#sec-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":"850","topic_title":"Related Party Disclosures","subtopic":"850-10","subtopic_title":"Overall","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Presentation of Amounts on Balance Sheet","paragraphs":[{"citation":"850-10-S45-1","para":"S45-1","html":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.3, for the required separate presentation of receivables due from related parties. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.10, for the required separate presentation of securities of related parties. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.11, and Regulation S-X Rule 5-02.23, for disclosure requirements pertaining to indebtedness of related parties. See paragraph 310-10-S99-2, SAB Topic 4.E, for SEC Staff views on the presentation of receivables arising from the issuance of capital stock to officers or other employees. See paragraph 310-10-S99-3, SAB Topic 4.G, for SEC Staff views on the presentation of notes or other receivable from a parent or another affiliate.