{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/10/#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":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-10","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":"715-10-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-04, <em class=\"ph i\">Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer's Defined Benefit Obligation and Plan Assets</em>.</div></div>","snippet":"Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-04, Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1573f9bcdab9f9e7281e2e3366a7ac9340e8ab0714677656e34b3d69449576b1","downloaded_from":"2026-09-10T00:58:58.564Z","last_downloaded_at":"2026-09-10T00:58:58.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480710","source_sha256":"d8428a3e6e6a84d3b8ccfc94a3e93eb6bd48d864200f2cd0c1dc84856290060e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bf1da17967953d3e5979307557bd7abd024d6ca3671379c0c17b97dbc388f00","downloaded_from":"2026-09-10T00:58:58.564Z","last_downloaded_at":"2026-09-10T00:58:58.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480710","source_sha256":"d8428a3e6e6a84d3b8ccfc94a3e93eb6bd48d864200f2cd0c1dc84856290060e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b98f975807fbe5f5c9cc6f566b74d95a75160384ae6d37f0b0d0d8001b02f9c8","downloaded_from":"2026-09-10T00:58:58.564Z","last_downloaded_at":"2026-09-10T00:58:58.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480710","source_sha256":"d8428a3e6e6a84d3b8ccfc94a3e93eb6bd48d864200f2cd0c1dc84856290060e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b98f975807fbe5f5c9cc6f566b74d95a75160384ae6d37f0b0d0d8001b02f9c8","downloaded_from":"2026-09-10T00:58:58.564Z","last_downloaded_at":"2026-09-10T00:58:58.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480710","source_sha256":"d8428a3e6e6a84d3b8ccfc94a3e93eb6bd48d864200f2cd0c1dc84856290060e"}}