{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/30/#65-transition-and-open-effective-date-information","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":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-30","subtopic_title":"Liquidation Basis of Accounting","section":{"number":"65","label":"65 Transition and Open Effective Date Information","anchor":"65-transition-and-open-effective-date-information","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-30-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 01/05/2016 after the end of the transition period stated in Accounting Standards Update No. 2013-07, <em class=\"ph i\">Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting</em>.</div></div>","snippet":"Paragraph superseded on 01/05/2016 after the end of the transition period stated in Accounting Standards Update No. 2013-07, Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9bbf5cc0a59e1be540e356d74e19e7c6fe1dbee9e65f4acb64f0c4d34fab42f","downloaded_from":"2026-09-09T22:54:04.327Z","last_downloaded_at":"2026-09-09T22:54:04.327Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479856","source_sha256":"80063d8c15ae0e70749fb66ea620783bcaa678b9790d78aa3aa735256aaaf21c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10c0f9f94fca6d33760872d42e3a2f5bac932b5814c53b1de22b304ae3db201b","downloaded_from":"2026-09-09T22:54:04.327Z","last_downloaded_at":"2026-09-09T22:54:04.327Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479856","source_sha256":"80063d8c15ae0e70749fb66ea620783bcaa678b9790d78aa3aa735256aaaf21c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82d70dc43bfcd7ef111472ae45858804c76ed841a364cd5ca14b2fbf954b8eee","downloaded_from":"2026-09-09T22:54:04.327Z","last_downloaded_at":"2026-09-09T22:54:04.327Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479856","source_sha256":"80063d8c15ae0e70749fb66ea620783bcaa678b9790d78aa3aa735256aaaf21c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82d70dc43bfcd7ef111472ae45858804c76ed841a364cd5ca14b2fbf954b8eee","downloaded_from":"2026-09-09T22:54:04.327Z","last_downloaded_at":"2026-09-09T22:54:04.327Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479856","source_sha256":"80063d8c15ae0e70749fb66ea620783bcaa678b9790d78aa3aa735256aaaf21c"}}