{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/946/#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":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-946","subtopic_title":"Financial Services—Investment Companies","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":"323-946-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abcc6847a3813f56d344b600ced35bd7a2decd9392c4445c51ae9ea3a7b14230","downloaded_from":"2026-09-09T23:42:31.673Z","last_downloaded_at":"2026-09-09T23:42:31.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479029","source_sha256":"2ff0c3a444499067a3dcaaf5369c03b9ffea5d305afcdeac64a14c98bd9a1bf3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4d8331f67f4e0888dcd30c85b7483f5beec3f52916c8f6a3fe4fe30cf2e85bb","downloaded_from":"2026-09-09T23:42:31.673Z","last_downloaded_at":"2026-09-09T23:42:31.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479029","source_sha256":"2ff0c3a444499067a3dcaaf5369c03b9ffea5d305afcdeac64a14c98bd9a1bf3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26615b9eccf6a960ccaf1cb5a64cc61326f5e0889e58530646ff2ea112109882","downloaded_from":"2026-09-09T23:42:31.673Z","last_downloaded_at":"2026-09-09T23:42:31.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479029","source_sha256":"2ff0c3a444499067a3dcaaf5369c03b9ffea5d305afcdeac64a14c98bd9a1bf3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26615b9eccf6a960ccaf1cb5a64cc61326f5e0889e58530646ff2ea112109882","downloaded_from":"2026-09-09T23:42:31.673Z","last_downloaded_at":"2026-09-09T23:42:31.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479029","source_sha256":"2ff0c3a444499067a3dcaaf5369c03b9ffea5d305afcdeac64a14c98bd9a1bf3"}}