# ASC 210-20-65: Balance Sheet — Offsetting — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/20/#65-transition-and-open-effective-date-information)

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## ASC 210-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/210/20/#65-transition-and-open-effective-date-information)

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##### [210-20-65-1](https://asc.understandingaccounting.org/asc/210/20/#210-20-65-1)

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Paragraph superseded on 07/02/2014 after the end of the transition period stated in Accounting Standards Update No. 2011-11, _Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities_.

##### [210-20-65-2](https://asc.understandingaccounting.org/asc/210/20/#210-20-65-2)

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Paragraph superseded on 07/02/2014 after the end of the transition period stated in Accounting Standards Update No. 2013-01, _Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities_.