{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/480/10/#65-transition-and-open-effective-date-information","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"480","topic_title":"Distinguishing Liabilities from Equity","subtopic":"480-10","subtopic_title":"Overall","section":{"number":"65","label":"65 Transition and Open Effective Date Information","anchor":"65-transition-and-open-effective-date-information","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"480-10-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2017-11/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2017-11</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2017-11.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b3978168169f7b6c5c1000a3f4563f1ef9b1ae5ac44aa0b65b090828db4b491","downloaded_from":"2026-09-10T00:35:59.770Z","last_downloaded_at":"2026-09-10T00:35:59.770Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482048","source_sha256":"cca22bf08b60fc33211691c34ff9e1aa5f7822c2f564e3a99f6a3c10e67d5da4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ad503b2e87e5d09262457ffcd23c446549d7e91a61b0f15dbeff483b331c7bf","downloaded_from":"2026-09-10T00:35:59.770Z","last_downloaded_at":"2026-09-10T00:35:59.770Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482048","source_sha256":"cca22bf08b60fc33211691c34ff9e1aa5f7822c2f564e3a99f6a3c10e67d5da4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d581a742d96142653440c67ab8f9acb09cf7ef55f38eb34321ff9c150f17344","downloaded_from":"2026-09-10T00:35:59.770Z","last_downloaded_at":"2026-09-10T00:35:59.770Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482048","source_sha256":"cca22bf08b60fc33211691c34ff9e1aa5f7822c2f564e3a99f6a3c10e67d5da4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d581a742d96142653440c67ab8f9acb09cf7ef55f38eb34321ff9c150f17344","downloaded_from":"2026-09-10T00:35:59.770Z","last_downloaded_at":"2026-09-10T00:35:59.770Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482048","source_sha256":"cca22bf08b60fc33211691c34ff9e1aa5f7822c2f564e3a99f6a3c10e67d5da4"}}