# ASC 730-20-65: Research and Development — Research and Development Arrangements — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/730/20/#65-transition-and-open-effective-date-information)

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## ASC 730-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/730/20/#65-transition-and-open-effective-date-information)

SEC content: no

##### [730-20-65-1](https://asc.understandingaccounting.org/asc/730/20/#730-20-65-1)

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Paragraph superseded on 03/23/2010 after the end of the transition period stated in EITF Issue No. 07-3, "Accounting for Nonrefundable Advance Payments for Goods or Services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."