# ASC 280-10-65: Segment Reporting — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/10/#65-transition-and-open-effective-date-information)

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## ASC 280-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/280/10/#65-transition-and-open-effective-date-information)

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##### [280-10-65-1](https://asc.understandingaccounting.org/asc/280/10/#280-10-65-1)

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Paragraph superseded on 06/30/2025 after the end of the transition period stated in Accounting Standards Update No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.