# ASC 323-740-65: Investments—Equity Method and Joint Ventures — Income Taxes—Proportional Amortization Method — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/740/#65-transition-and-open-effective-date-information)

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## ASC 323-740-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/323/740/#65-transition-and-open-effective-date-information)

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##### [323-740-65-1](https://asc.understandingaccounting.org/asc/323/740/#323-740-65-1)

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Paragraph superseded on 10/26/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-01, _Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects_.

##### [323-740-65-2](https://asc.understandingaccounting.org/asc/323/740/#323-740-65-2)

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Source downloaded (UTC): 2026-09-09T23:41:35.438Z to 2026-09-09T23:41:35.438Z

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Paragraph superseded on 07/02/2026 after the end of the transition period stated in Accounting Standards Update No. 2023-02, _Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method_.