{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/10/#65-transition-and-open-effective-date-information","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"310","topic_title":"Receivables","subtopic":"310-10","subtopic_title":"Overall","section":{"number":"65","label":"65 Transition and Open Effective Date Information","anchor":"65-transition-and-open-effective-date-information","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 03/15/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-18, <em class=\"ph i\">Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset</em>.</div></div>","snippet":"Paragraph superseded on 03/15/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-18, Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c51455235fb9f9d785821382a8bab250896888861e2b122354a37752af79f2cc","downloaded_from":"2026-09-09T23:25:16.636Z","last_downloaded_at":"2026-09-09T23:25:16.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481874","source_sha256":"04432f60c27cb9047df8dc6fe4a5ba0686a3d4bec52eef3d4d7449bb7291c24e"}},{"citation":"310-10-65-2","para":"65-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5D71A6A8-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-20, <em class=\"ph i\">Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses</em>.</span></span></div></div>","snippet":"Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-20, Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea44be78af0d85616d82688464286212c19aa6130276ec767567fc1c213f0323","downloaded_from":"2026-09-09T23:25:16.636Z","last_downloaded_at":"2026-09-09T23:25:16.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481874","source_sha256":"04432f60c27cb9047df8dc6fe4a5ba0686a3d4bec52eef3d4d7449bb7291c24e"}},{"citation":"310-10-65-3","para":"65-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5D71A823-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2011-01, <em class=\"ph i\">Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20</em>.</span></span></div></div>","snippet":"Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2011-01, Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Rest…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:032333f7e2ad0254efa1a16ab0243578366aeefd9a283e3986791551e3a30c80","downloaded_from":"2026-09-09T23:25:16.636Z","last_downloaded_at":"2026-09-09T23:25:16.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481874","source_sha256":"04432f60c27cb9047df8dc6fe4a5ba0686a3d4bec52eef3d4d7449bb7291c24e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b31017d7e9a94de86b092115bfea2c543e42d70d11bf2bdc314dbc9b0d434739","downloaded_from":"2026-09-09T23:25:16.636Z","last_downloaded_at":"2026-09-09T23:25:16.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481874","source_sha256":"04432f60c27cb9047df8dc6fe4a5ba0686a3d4bec52eef3d4d7449bb7291c24e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1f3673f8b9f058aaf8b0ae8aa065ec3c7bc926fe2da3b0e7336a23c862a3ebf","downloaded_from":"2026-09-09T23:25:16.636Z","last_downloaded_at":"2026-09-09T23:25:16.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481874","source_sha256":"04432f60c27cb9047df8dc6fe4a5ba0686a3d4bec52eef3d4d7449bb7291c24e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1f3673f8b9f058aaf8b0ae8aa065ec3c7bc926fe2da3b0e7336a23c862a3ebf","downloaded_from":"2026-09-09T23:25:16.636Z","last_downloaded_at":"2026-09-09T23:25:16.636Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481874","source_sha256":"04432f60c27cb9047df8dc6fe4a5ba0686a3d4bec52eef3d4d7449bb7291c24e"}}