# ASC 718-740-65: Compensation—Stock Compensation — Income Taxes — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/740/#65-transition-and-open-effective-date-information)

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## ASC 718-740-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/718/740/#65-transition-and-open-effective-date-information)

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##### [718-740-65-1](https://asc.understandingaccounting.org/asc/718/740/#718-740-65-1)

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Paragraph superseded on 03/23/2010 after the end of the transition period stated in EITF Issue No. 06-11, "Accounting for Income Tax Benefits of Dividends on Share-Based Payment Awards."