# ASC 740-852-65: Income Taxes — Reorganizations — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/852/#65-transition-and-open-effective-date-information)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T01:19:32.521Z to 2026-09-10T01:19:32.521Z

Record version: sha256:4fca55cdd53bd4c98937c015bd3c7b6149c09fb2ac06d8310cb2f2ce1f822412

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 740-852-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/740/852/#65-transition-and-open-effective-date-information)

SEC content: no

##### [740-852-65-1](https://asc.understandingaccounting.org/asc/740/852/#740-852-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:19:32.521Z to 2026-09-10T01:19:32.521Z

Record version: sha256:459af264e62fe0daba1da513bf96260685786006a61e49fb71a8741adfaf0faf

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/01/2010 after the end of the transition period stated in Accounting Standards Update No. 2010-08, _Technical Corrections to Various Topics_.