# ASC 715-80-65: Compensation—Retirement Benefits — Multiemployer Plans — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/80/#65-transition-and-open-effective-date-information)

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## ASC 715-80-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/715/80/#65-transition-and-open-effective-date-information)

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##### [715-80-65-1](https://asc.understandingaccounting.org/asc/715/80/#715-80-65-1)

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Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2011-09, _Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosures about an Employer's Participation in a Multiemployer Plan_.