# ASC 205-958-65: Presentation of Financial Statements — Not-for-Profit Entities — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/958/#65-transition-and-open-effective-date-information)

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## ASC 205-958-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/205/958/#65-transition-and-open-effective-date-information)

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##### [205-958-65-1](https://asc.understandingaccounting.org/asc/205/958/#205-958-65-1)

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Paragraph superseded on 03/23/2010 after the end of the transition period stated in FASB Staff Position FAS 117-1, _Endowments of Not-for-Profit Organizations: Net Asset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 Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for All Endowment Funds_.