# ASC 715-30-65: Compensation—Retirement Benefits — Defined Benefit Plans—Pension — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/30/#65-transition-and-open-effective-date-information)

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## ASC 715-30-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/715/30/#65-transition-and-open-effective-date-information)

SEC content: no

##### [715-30-65-1](https://asc.understandingaccounting.org/asc/715/30/#715-30-65-1)

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Paragraph superseded on 03/23/2010 after the end of the transition period stated in FASB Statement No. 158, _Employers' Accounting for Defined Benefit Pension and Other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.