# ASC 606-952-65: Revenue from Contracts with Customers — Franchisors — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/606/952/#65-transition-and-open-effective-date-information)

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## ASC 606-952-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/606/952/#65-transition-and-open-effective-date-information)

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##### [606-952-65-1](https://asc.understandingaccounting.org/asc/606/952/#606-952-65-1)

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Paragraph superseded on 12/14/2022 after the end of the transition period stated in Accounting Standards Update No. 2021-02, _Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient_.