# ASC 605-985-65: Revenue Recognition — Software — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/985/#65-transition-and-open-effective-date-information)

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## ASC 605-985-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/605/985/#65-transition-and-open-effective-date-information)

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##### [605-985-65-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-65-1)

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Paragraph superseded on 12/13/2011 after the end of the transition period stated in Accounting Standards Update No. 2009-14, _Software (Topic 985): Certain Revenue Arrangements That Include Software Elements_.