# ASC 805-60-65: Business Combinations — Joint Venture Formations — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/60/#65-transition-and-open-effective-date-information)

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## ASC 805-60-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/805/60/#65-transition-and-open-effective-date-information)

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##### [805-60-65-1](https://asc.understandingaccounting.org/asc/805/60/#805-60-65-1)

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Paragraph superseded on 07/02/2026 after the end of the transition period stated in Accounting Standards Update No. 2023-05, _Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement_.