{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/10/#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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-10","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":"320-10-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 04/13/2010 after the end of the transition period stated in FSP FAS 115-2 and FAS 124-2, <em class=\"ph i\">Recognition and Presentation of Other-Than-Temporary Impairments</em>.</div></div>","snippet":"Paragraph superseded on 04/13/2010 after the end of the transition period stated in FSP FAS 115-2 and FAS 124-2, Recognition and Presentation of Other-Than-Temporary Impairments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8ff9a6948efb71f3a44363cfc97eb6db329d79e08c8cc9768a4bf9996da5b1b","downloaded_from":"2026-09-09T23:35:09.381Z","last_downloaded_at":"2026-09-09T23:35:09.381Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481743","source_sha256":"7f27eb13df96dada09429eb756b5cebdb0fd1e03653840b4dab8335e0d98bce0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22aed075cb49e7d14d68128320df848da91fee1c1f97a4414e7a57b3b4c09692","downloaded_from":"2026-09-09T23:35:09.381Z","last_downloaded_at":"2026-09-09T23:35:09.381Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481743","source_sha256":"7f27eb13df96dada09429eb756b5cebdb0fd1e03653840b4dab8335e0d98bce0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cafbc52df21274a656038ee7b5d86d672ebcb595fe397b9222d4381ab647757","downloaded_from":"2026-09-09T23:35:09.381Z","last_downloaded_at":"2026-09-09T23:35:09.381Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481743","source_sha256":"7f27eb13df96dada09429eb756b5cebdb0fd1e03653840b4dab8335e0d98bce0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cafbc52df21274a656038ee7b5d86d672ebcb595fe397b9222d4381ab647757","downloaded_from":"2026-09-09T23:35:09.381Z","last_downloaded_at":"2026-09-09T23:35:09.381Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481743","source_sha256":"7f27eb13df96dada09429eb756b5cebdb0fd1e03653840b4dab8335e0d98bce0"}}