# ASC 260-10-65: Earnings Per Share — Overall — 65 Transition and Open Effective Date Information Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/260/10/#65-transition-and-open-effective-date-information) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:19:20.980Z to 2026-09-09T23:19:20.980Z Record version: sha256:5a0179a8e98855026ef2b5925d58f5c74bc72b5eb1fa462f58e5be29d01ffbab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 260-10-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/260/10/#65-transition-and-open-effective-date-information) SEC content: no ##### [260-10-65-1](https://asc.understandingaccounting.org/asc/260/10/#260-10-65-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:19:20.980Z to 2026-09-09T23:19:20.980Z Record version: sha256:0df63ce877d68813af0d83755589d878757a3f7830f2e3e66703de9a1f36839b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/01/2010 after the end of the transition period stated in EITF Issue No. 07-4, "Application of the Two-Class Method under FASB Statement No. 128 to Master Limited Partnerships." ##### [260-10-65-2](https://asc.understandingaccounting.org/asc/260/10/#260-10-65-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:19:20.980Z to 2026-09-09T23:19:20.980Z Record version: sha256:fd0324d6b1f2d1aa432ba3b5c997d21cff92e197387f048011cc511159d36204 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/01/2010 after the end of the transition period stated in FSP EITF 03-6-1. ##### [260-10-65-3](https://asc.understandingaccounting.org/asc/260/10/#260-10-65-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:19:20.980Z to 2026-09-09T23:19:20.980Z Record version: sha256:befd46432ee2d74f692e0d9939ea70c1ee8dd8af4602a2afb9a4cd5e43e8a836 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-06, _Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions_. ##### [260-10-65-4](https://asc.understandingaccounting.org/asc/260/10/#260-10-65-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:19:20.980Z to 2026-09-09T23:19:20.980Z Record version: sha256:a9003a1941a0282b704e08e83627446111b27866bf268bfcb61926279102d647 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/30/2025 after the end of the transition period stated in Accounting Standards Update No. 2017-11, Earnings Per Share (Topic 260) and Derivatives and Hedging (Topic 815): Part I, Accounting for Certain Financial Instruments with Down Round Features. #### Transition Related to the Topic 260 Amendments in Accounting Standards Update No. 2025-12, Codification Improvements ##### [260-10-65-5](https://asc.understandingaccounting.org/asc/260/10/#260-10-65-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:19:20.980Z to 2026-09-09T23:19:20.980Z Record version: sha256:8a2b843d696c398942c1543c2865b63c9a622f6c1023ae4f98f81ecf48ba9997 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Accounting Standards Update 2025-12](https://asc.understandingaccounting.org/updates/asu-2025-12/) 2028-06-13 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 2026-12-16 The following represents the transition and effective date information related to the Topic 260 amendments in Accounting Standards Update No. 2025-12, _Codification Improvements_: **Effective date and early adoption** 1. a For all entities, the pending content that links to this paragraph shall be effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. 2. b Early adoption of the pending content that links to this paragraph is permitted. **Transition method** 1. c In the period of adoption, an entity shall apply the pending content that links to this paragraph retrospectively to each prior reporting period presented. When an adjustment affects both the numerator and denominator in a prior period, an entity shall recast the diluted per-share computation when the adjustment has a dilutive effect on the computation but shall not recast when the adjustment has an antidilutive effect. **Transition disclosures** 1. d An entity applying the pending content that links to this paragraph shall provide the transition disclosures required by paragraph [250-10-50-1(a) through (b)(1)](https://asc.understandingaccounting.org/asc/250/10/#250-10-50-1), (b)(2) for any prior periods recast, and (b)(3) through (b)(4), in both the interim reporting period (if applicable) and the annual reporting period of the change.