# ASC 225-20-65: Income Statement — Unusual or Infrequently Occurring Items — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

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## ASC 225-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/225/20/#65-transition-and-open-effective-date-information)

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##### [225-20-65-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-65-1)

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Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-01, _Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items_.