# ASC 310-10-65: Receivables — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/10/#65-transition-and-open-effective-date-information)

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## ASC 310-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/310/10/#65-transition-and-open-effective-date-information)

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##### [310-10-65-1](https://asc.understandingaccounting.org/asc/310/10/#310-10-65-1)

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Paragraph superseded on 03/15/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-18, _Receivables (Topic 310): Effect of a Loan Modification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 Accounted for as a Single Asset_.

##### [310-10-65-2](https://asc.understandingaccounting.org/asc/310/10/#310-10-65-2)

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Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-20, _Receivables (Topic 310): Disclosures about the Credit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 Allowance for Credit Losses_.

##### [310-10-65-3](https://asc.understandingaccounting.org/asc/310/10/#310-10-65-3)

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Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2011-01, _Receivables (Topic 310): Deferral of the Effective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 Restructurings in Update No. 2010-20_.