# ASC 480-10-65: Distinguishing Liabilities from Equity — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/480/10/#65-transition-and-open-effective-date-information)

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## ASC 480-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/480/10/#65-transition-and-open-effective-date-information)

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##### [480-10-65-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-65-1)

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[Paragraph superseded by Accounting Standards Update No. 2017-11](https://asc.understandingaccounting.org/updates/asu-2017-11/).