# ASC 230-10-65: Statement of Cash Flows — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/10/#65-transition-and-open-effective-date-information)

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## ASC 230-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/230/10/#65-transition-and-open-effective-date-information)

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##### [230-10-65-1](https://asc.understandingaccounting.org/asc/230/10/#230-10-65-1)

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Paragraph superseded on 12/17/2014 after the end of the transition period stated in Accounting Standards Update No. 2012-05, _Statement of Cash Flows (Topic 230): Not-for-Profit Entities: Classification of the Sale Proceeds of Donated Financial Assets in the Statement of Cash Flows._

##### [230-10-65-2](https://asc.understandingaccounting.org/asc/230/10/#230-10-65-2)

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Paragraph superseded on 08/12/2020 after the end of the transition period stated in Accounting Standards Update No. 2016-15, _Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments_.

##### [230-10-65-3](https://asc.understandingaccounting.org/asc/230/10/#230-10-65-3)

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Paragraph superseded on 07/20/2020 after the end of the transition period stated in Accounting Standards Update No. 2016-18, _Statement of Cash Flows (Topic 230): Restricted Cash_.