# ASC 505-20-65: Equity — Stock Dividends and Stock Splits — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/20/#65-transition-and-open-effective-date-information)

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## ASC 505-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/505/20/#65-transition-and-open-effective-date-information)

SEC content: no

##### [505-20-65-1](https://asc.understandingaccounting.org/asc/505/20/#505-20-65-1)

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Paragraph superseded on 07/01/2010 after the end of the transition period stated in Accounting Standards Update No. 2010-01, _Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash_.