# ASC 808-10-65: Collaborative Arrangements — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/808/10/#65-transition-and-open-effective-date-information)

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## ASC 808-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/808/10/#65-transition-and-open-effective-date-information)

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##### [808-10-65-1](https://asc.understandingaccounting.org/asc/808/10/#808-10-65-1)

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Paragraph superseded on 07/01/2010 after the end of the transition period stated in EITF Issue No. 07-1, "Accounting for Collaborative Arrangements."

##### [808-10-65-2](https://asc.understandingaccounting.org/asc/808/10/#808-10-65-2)

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Source downloaded (UTC): 2026-09-10T01:28:37.149Z to 2026-09-10T01:28:37.149Z

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Paragraph superseded on 12/14/2022 after the end of the transition period stated in Accounting Standards Update No. 2018-18, _Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606_.