# ASC 310-962-65: Receivables — Plan Accounting—Defined Contribution Pension Plans — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

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## ASC 310-962-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/310/962/#65-transition-and-open-effective-date-information)

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##### [310-962-65-1](https://asc.understandingaccounting.org/asc/310/962/#310-962-65-1)

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Paragraph superseded on 06/29/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-25, _Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans_.