# ASC 323-10-65: Investments—Equity Method and Joint Ventures — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/10/#65-transition-and-open-effective-date-information)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:40:22.568Z to 2026-09-09T23:40:22.568Z

Record version: sha256:def541f62569337efa3ebcc3a28475c5eef4a4769dc55446864a6635b27aac68

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 323-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/323/10/#65-transition-and-open-effective-date-information)

SEC content: no

##### [323-10-65-1](https://asc.understandingaccounting.org/asc/323/10/#323-10-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:40:22.568Z to 2026-09-09T23:40:22.568Z

Record version: sha256:39ceabe07f4c89d09c5a05c6262f0860f722806da1aafce3ed1da7f20a8bf77b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/01/2010 after the end of the transition period stated in EITF Issue No. 08-6, "Equity Method Investment Accounting Considerations."

##### [323-10-65-2](https://asc.understandingaccounting.org/asc/323/10/#323-10-65-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:40:22.568Z to 2026-09-09T23:40:22.568Z

Record version: sha256:a75460321e3df9aac96eabb8b7b37baec16376d334b8bf88447bb378951496e3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2016-07, _Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting_.