# ASC 350-30-65: Intangibles—Goodwill and Other — General Intangibles Other Than Goodwill — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/30/#65-transition-and-open-effective-date-information)

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## ASC 350-30-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/350/30/#65-transition-and-open-effective-date-information)

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##### [350-30-65-1](https://asc.understandingaccounting.org/asc/350/30/#350-30-65-1)

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Paragraph superseded on 07/01/2010 after the end of the transition period stated in FASB Staff Position FAS 142-3, _Determination of the Useful Life of Intangible Assets_.

##### [350-30-65-2](https://asc.understandingaccounting.org/asc/350/30/#350-30-65-2)

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Paragraph superseded on 07/01/2010 after the end of the transition period stated in EITF Issue No. 08-7, _Accounting for Defensive Intangible Assets_.

##### [350-30-65-3](https://asc.understandingaccounting.org/asc/350/30/#350-30-65-3)

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Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2012-02, _Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment_.