{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/730/20/#65-transition-and-open-effective-date-information","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"730","topic_title":"Research and Development","subtopic":"730-20","subtopic_title":"Research and Development Arrangements","section":{"number":"65","label":"65 Transition and Open Effective Date Information","anchor":"65-transition-and-open-effective-date-information","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"730-20-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 03/23/2010 after the end of the transition period stated in EITF Issue No. 07-3, \"Accounting for Nonrefundable Advance Payments for Goods or Services Received for Use in Future Research and Development Activities.\"</div></div>","snippet":"Paragraph superseded on 03/23/2010 after the end of the transition period stated in EITF Issue No. 07-3, \"Accounting for Nonrefundable Advance Payments for Goods or Services Received for Use in Future Research and Develo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d7591a21c3ffd6abd587793c520f2ebe0da566792ac02d69605db3ce5f23d47","downloaded_from":"2026-09-10T01:15:27.032Z","last_downloaded_at":"2026-09-10T01:15:27.032Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482990","source_sha256":"5e6d3a0e9bf8fd81da657451e64417a21516b64b4e5c7d12e9c20ffef266c382"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:056a1e2ccdfea75ed06ad14839fa80496e42d34366693685e3d311d96555a44d","downloaded_from":"2026-09-10T01:15:27.032Z","last_downloaded_at":"2026-09-10T01:15:27.032Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482990","source_sha256":"5e6d3a0e9bf8fd81da657451e64417a21516b64b4e5c7d12e9c20ffef266c382"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:301f94b9c59564c4c799dd1b59f81dbc8ed5c862da8823a66d1040fe2c58309b","downloaded_from":"2026-09-10T01:15:27.032Z","last_downloaded_at":"2026-09-10T01:15:27.032Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482990","source_sha256":"5e6d3a0e9bf8fd81da657451e64417a21516b64b4e5c7d12e9c20ffef266c382"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:301f94b9c59564c4c799dd1b59f81dbc8ed5c862da8823a66d1040fe2c58309b","downloaded_from":"2026-09-10T01:15:27.032Z","last_downloaded_at":"2026-09-10T01:15:27.032Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482990","source_sha256":"5e6d3a0e9bf8fd81da657451e64417a21516b64b4e5c7d12e9c20ffef266c382"}}