13.1 Background

This chapter discusses the presentation guidance addressed in ASC 740-10-45, the Other Presentation Matters section of ASC 740-10. The guidance addressed in the Other Presentation Matters sections of other ASC 740 subtopics is discussed elsewhere in this Roadmap. The ASC 200 topics of the Codification also comprise several presentation-related topics; however, those topics are not discussed in this chapter because, although they provide general guidance on presentation that may apply to income tax accounting, they do not provide specific guidance on the classification and presentation of income tax accounts.