# ASC 430-954-65: Deferred Revenue — Health Care Entities — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/430/954/#65-transition-and-open-effective-date-information)

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## ASC 430-954-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/430/954/#65-transition-and-open-effective-date-information)

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##### [430-954-65-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-65-1)

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Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2012-01, _Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fees_.