{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/958/#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":"205-958","subtopic_title":"Not-for-Profit Entities","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":"205-958-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 03/23/2010 after the end of the transition period stated in FASB Staff Position FAS 117-1, <em class=\"ph i\">Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for All Endowment Funds</em>.</div></div>","snippet":"Paragraph superseded on 03/23/2010 after the end of the transition period stated in FASB Staff Position FAS 117-1, Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Versi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:830a96fba954cafeb6b5a3d5da3c602497286bdd858ad7ef0446dd2fc9840e0a","downloaded_from":"2026-09-09T22:56:13.307Z","last_downloaded_at":"2026-09-09T22:56:13.307Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479062","source_sha256":"7a39775bd98a28e32ef5e9126e58a89471b91a043406df85e3277dd0500fb407"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e81ace15670bb58b436ab1e1607fd5f9ffc376d67664a848efc2d448a5ad161","downloaded_from":"2026-09-09T22:56:13.307Z","last_downloaded_at":"2026-09-09T22:56:13.307Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479062","source_sha256":"7a39775bd98a28e32ef5e9126e58a89471b91a043406df85e3277dd0500fb407"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af38c36595611ef0800d498b2f62c3e7ba5f171f9c869f2b845ca01bfcd7f7e0","downloaded_from":"2026-09-09T22:56:13.307Z","last_downloaded_at":"2026-09-09T22:56:13.307Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479062","source_sha256":"7a39775bd98a28e32ef5e9126e58a89471b91a043406df85e3277dd0500fb407"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af38c36595611ef0800d498b2f62c3e7ba5f171f9c869f2b845ca01bfcd7f7e0","downloaded_from":"2026-09-09T22:56:13.307Z","last_downloaded_at":"2026-09-09T22:56:13.307Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479062","source_sha256":"7a39775bd98a28e32ef5e9126e58a89471b91a043406df85e3277dd0500fb407"}}