# ASC 405-50-65: Liabilities — Liabilities—Supplier Finance Programs — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/50/#65-transition-and-open-effective-date-information)

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## ASC 405-50-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/405/50/#65-transition-and-open-effective-date-information)

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##### [405-50-65-1](https://asc.understandingaccounting.org/asc/405/50/#405-50-65-1)

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Paragraph superseded on 07/02/2026 after the end of the transition period stated in Accounting Standards Update No. 2022-04, _Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations_.