# ASC 325-40-65: Investments—Other — Beneficial Interests in Securitized Financial Assets — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/40/#65-transition-and-open-effective-date-information)

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## ASC 325-40-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/325/40/#65-transition-and-open-effective-date-information)

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##### [325-40-65-1](https://asc.understandingaccounting.org/asc/325/40/#325-40-65-1)

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Paragraph superseded on 03/23/2010 after the end of the transition period stated in FSP EITF 99-20-1, _Amendments to the Impairment Guidance of EITF Issue No. 99-20_.