# ASC 320-10-65: Investments—Debt Securities — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/10/#65-transition-and-open-effective-date-information)

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## ASC 320-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/320/10/#65-transition-and-open-effective-date-information)

SEC content: no

##### [320-10-65-1](https://asc.understandingaccounting.org/asc/320/10/#320-10-65-1)

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Paragraph superseded on 04/13/2010 after the end of the transition period stated in FSP FAS 115-2 and FAS 124-2, _Recognition and Presentation of Other-Than-Temporary Impairments_.