# ASC 715-10-65: Compensation—Retirement Benefits — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/10/#65-transition-and-open-effective-date-information)

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## ASC 715-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/715/10/#65-transition-and-open-effective-date-information)

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##### [715-10-65-1](https://asc.understandingaccounting.org/asc/715/10/#715-10-65-1)

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Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-04, _Compensation—Retirement Benefits (Topic 715):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 an Employer's Defined Benefit Obligation and Plan Assets_.