# ASC 205-20-65: Presentation of Financial Statements — Discontinued Operations — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/20/#65-transition-and-open-effective-date-information)

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## ASC 205-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/205/20/#65-transition-and-open-effective-date-information)

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##### [205-20-65-1](https://asc.understandingaccounting.org/asc/205/20/#205-20-65-1)

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Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-08, _Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity_.