# ASC 718-20-65: Compensation—Stock Compensation — Awards Classified as Equity — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/20/#65-transition-and-open-effective-date-information)

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## ASC 718-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/718/20/#65-transition-and-open-effective-date-information)

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##### [718-20-65-1](https://asc.understandingaccounting.org/asc/718/20/#718-20-65-1)

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Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2017-09, _Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting_.