# ASC 205-40-65: Presentation of Financial Statements — Going Concern — 65 Transition Date and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/40/#65-transition-date-and-open-effective-date-information)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T22:54:26.646Z to 2026-09-09T22:54:26.646Z

Record version: sha256:471eda4e65abcf85fd095283b0615a0048e7db8d260abbc675347495b2c03894

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 205-40-65: 65 Transition Date and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/205/40/#65-transition-date-and-open-effective-date-information)

SEC content: no

##### [205-40-65-1](https://asc.understandingaccounting.org/asc/205/40/#205-40-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T22:54:26.646Z to 2026-09-09T22:54:26.646Z

Record version: sha256:7ce0ccf58dc0d9e1a4cd2ad3705eef155b7b12cc78063f282404007c6d574720

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-15, _Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern_.