# ASC 310-40-65: Receivables — Troubled Debt Restructurings by Creditors — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/40/#65-transition-and-open-effective-date-information)

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## ASC 310-40-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/310/40/#65-transition-and-open-effective-date-information)

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##### [310-40-65-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-65-1)

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Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2011-02, _Receivables (Topic 310): A Creditor's Determination of Whether a Restructuring Is a Troubled Debt Restructuring_.

##### [310-40-65-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-65-2)

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Paragraph superseded on 10/26/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-04, _Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure_.

##### [310-40-65-3](https://asc.understandingaccounting.org/asc/310/40/#310-40-65-3)

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Paragraph superseded on 10/26/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-14, _Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure_.