# ASC 715-20-65: Compensation—Retirement Benefits — Defined Benefit Plans—General — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/20/#65-transition-and-open-effective-date-information)

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## ASC 715-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/715/20/#65-transition-and-open-effective-date-information)

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##### [715-20-65-1](https://asc.understandingaccounting.org/asc/715/20/#715-20-65-1)

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Paragraph superseded on 11/03/2014 after the end of the transition period stated in FASB Statement No. 158, _Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans_, and FSP FAS 158-1.

##### [715-20-65-2](https://asc.understandingaccounting.org/asc/715/20/#715-20-65-2)

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Paragraph superseded on 07/01/2010 after the end of the transition period stated in FSP FAS 132(R)-1, _Employers' Disclosures about Postretirement Benefit Plan Assets_.

##### [715-20-65-3](https://asc.understandingaccounting.org/asc/715/20/#715-20-65-3)

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Paragraph superseded on 08/12/2020 after the end of the transition period stated in Accounting Standards Update No. 2017-07, _Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost_.

##### [715-20-65-4](https://asc.understandingaccounting.org/asc/715/20/#715-20-65-4)

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Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2018-14, _Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans_.