{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/855/10/#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":"855","topic_title":"Subsequent Events","subtopic":"855-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Nonrecognized Subsequent Events","paragraphs":[{"citation":"855-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EED1C521-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As indicated in paragraph <a href=\"/asc/855/10/#855-10-50-3\" class=\"xref\">855-10-50-3</a>, in some situations, an entity also shall consider presenting pro forma statements, usually a balance sheet only, in columnar form on the face of the historical statements.</span></span></div></div>","snippet":"As indicated in paragraph 855-10-50-3, in some situations, an entity also shall consider presenting pro forma statements, usually a balance sheet only, in columnar form on the face of the historical statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e0862ba91ff842c89ae24cb6ff1b25e3414261995cf6f96b7a4366b7d4449b8","downloaded_from":"2026-09-10T02:04:37.907Z","last_downloaded_at":"2026-09-10T02:04:37.907Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483324","source_sha256":"192f33d8f46e49cb3dc64d9ee6f36a5c46ff8155639c9fac5308fc619fcae618"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0230479316f04ea41deb4715afc3e1083f5578e28dec105690f92942231693e6","downloaded_from":"2026-09-10T02:04:37.907Z","last_downloaded_at":"2026-09-10T02:04:37.907Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483324","source_sha256":"192f33d8f46e49cb3dc64d9ee6f36a5c46ff8155639c9fac5308fc619fcae618"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:849a6a92fff38d0eb4b27ccd818aca358addb23f47f35fbdcbd8c1e1875c924d","downloaded_from":"2026-09-10T02:04:37.907Z","last_downloaded_at":"2026-09-10T02:04:37.907Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483324","source_sha256":"192f33d8f46e49cb3dc64d9ee6f36a5c46ff8155639c9fac5308fc619fcae618"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:849a6a92fff38d0eb4b27ccd818aca358addb23f47f35fbdcbd8c1e1875c924d","downloaded_from":"2026-09-10T02:04:37.907Z","last_downloaded_at":"2026-09-10T02:04:37.907Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483324","source_sha256":"192f33d8f46e49cb3dc64d9ee6f36a5c46ff8155639c9fac5308fc619fcae618"}}