# ASC 470-10-S65: Debt — Overall — SEC 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/10/#sec-65-transition-and-open-effective-date-information)

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## ASC 470-10-S65: SEC 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/470/10/#sec-65-transition-and-open-effective-date-information)

SEC content: yes

##### [470-10-S65-1](https://asc.understandingaccounting.org/asc/470/10/#470-10-S65-1)

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Paragraph superseded on 08/19/2021 after the end of the transition period stated in SEC Release No. 33-10762, Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant's Securities.