# ASC 855-10-45: Subsequent Events — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/855/10/#45-other-presentation-matters)

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## ASC 855-10-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/855/10/#45-other-presentation-matters)

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#### Nonrecognized Subsequent Events

##### [855-10-45-1](https://asc.understandingaccounting.org/asc/855/10/#855-10-45-1)

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As indicated in paragraph [855-10-50-3](https://asc.understandingaccounting.org/asc/855/10/#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.