# ASC 205-30-65: Presentation of Financial Statements — Liquidation Basis of Accounting — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/30/#65-transition-and-open-effective-date-information)

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## ASC 205-30-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/205/30/#65-transition-and-open-effective-date-information)

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##### [205-30-65-1](https://asc.understandingaccounting.org/asc/205/30/#205-30-65-1)

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Paragraph superseded on 01/05/2016 after the end of the transition period stated in Accounting Standards Update No. 2013-07, _Presentation of Financial Statements (Topic 205):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_.