# ASC 220-10-65: Income Statement—Reporting Comprehensive Income — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-10-65: 65 Transition and Open Effective Date Information

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##### [220-10-65-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-65-1)

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Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2011-05, _Comprehensive Income (Topic 220): Presentation of Comprehensive Income_.

##### [220-10-65-2](https://asc.understandingaccounting.org/asc/220/10/#220-10-65-2)

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Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2011-12, _Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05_.

##### [220-10-65-3](https://asc.understandingaccounting.org/asc/220/10/#220-10-65-3)

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Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2013-02, _Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income_.

##### [220-10-65-4](https://asc.understandingaccounting.org/asc/220/10/#220-10-65-4)

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Paragraph superseded on 07/20/2020 after the end of the transition period stated in Accounting Standards Update No. 2018-02, _Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income_.