# ASC 718-40-65: Compensation—Stock Compensation — Employee Stock Ownership Plans — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/40/#65-transition-and-open-effective-date-information)

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## ASC 718-40-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/718/40/#65-transition-and-open-effective-date-information)

SEC content: no

##### [718-40-65-1](https://asc.understandingaccounting.org/asc/718/40/#718-40-65-1)

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Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-10, _Technical Corrections and Improvements_.