# ASC 810-10-65: Consolidation — Overall — 65 Transition and Open Effective Date Information Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/810/10/#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): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:584bdb333a462155383cbb0dff491b9431244c9acab9c0c23037545bf4a5d687 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-10-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/810/10/#65-transition-and-open-effective-date-information) SEC content: no ##### [810-10-65-1](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:1bf537f4b4c6e0f6f82d0946ee6248d80aa67218cc5b7ac145045eac8e0bde97 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/20/2011 after the end of the transition period stated in FASB Statements No. 160, _Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51, and No. 164, Not-for-Profit Entities: Mergers and Acquisitions_. ##### [810-10-65-2](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:967310335292b4de83f48306972e3aa987f47d1c8fd77edf9953b526d39ed2a8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/20/2018 after the end of the transition period stated in FASB Statement No. 167, _Amendments to FASB Interpretation No. 46(R)_. ##### [810-10-65-3](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:221ade6cfcb43a1d027c368ccfaddcd7b3d73e05b3f3cfbf77ac705aec597d63 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/20/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-02, _Consolidation (Topic 810): Accounting and Reporting for Decreases in Ownership of a Subsidiary—a Scope Clarification_. #### Transition Related to Accounting Standards Update No. 2014-07, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements ##### [810-10-65-4](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:9782411ce005993940af517c24e3dc19d85c21aa78a519fc3d03532c39f03352 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following represents the transition information related to Accounting Standards Update No. 2014-07, _Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements,_ referenced in paragraph [810-10-15-17AA](https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17AA): 1. a Upon adoption of the accounting alternative, the guidance in the Variable Interest Entities Subsections of this Subtopic shall be applied retrospectively as of the beginning of the first fiscal year in which the accounting alternative is elected and to all periods presented. 2. b [Subparagraph superseded by Accounting Standards Update No. 2016-03](https://asc.understandingaccounting.org/updates/asu-2016-03/). 3. c [Subparagraph superseded by Accounting Standards Update No. 2016-03](https://asc.understandingaccounting.org/updates/asu-2016-03/). 4. d If a reporting entity deconsolidates a variable interest entity (VIE) as a result of the application of the accounting alternative guidance in the Variable Interest Entities Subsections of this Subtopic, the reporting entity shall initially measure any retained interest in the deconsolidated VIE at its carrying amount at the date the accounting alternative guidance first applies. In this context, _carrying amount_ refers to the amount at which any retained interest would have been carried in the reporting entity's financial statements if the accounting alternative guidance had been effective when the reporting entity became involved with the VIE. Any difference between the net amount removed from the statement of financial position of the reporting entity and the amount of any retained interest in the deconsolidated VIE shall be recognized as a cumulative-effect adjustment to retained earnings. The amount of any cumulative-effect adjustment related to deconsolidation shall be disclosed separately. 5. e An entity shall provide the disclosures in paragraphs [250-10-50-1 through 50-3](https://asc.understandingaccounting.org/asc/250/10/#250-10-50-1) except for the disclosure in paragraph [250-10-50-1(b)(2)](https://asc.understandingaccounting.org/asc/250/10/#250-10-50-1) in the period the entity adopts the accounting alternative guidance in the Variable Interest Entities Subsections of this Subtopic. 6. f A private company that makes an accounting policy election to apply the accounting alternative guidance in the Variable Interest Entities Subsections of this Subtopic for the first time need not justify that the use of the accounting alternative is preferable as described in paragraph [250-10-45-2](https://asc.understandingaccounting.org/asc/250/10/#250-10-45-2). ##### [810-10-65-5](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:91d33385f3f8fb8f808b553bf8990524ba1453c307175f7f639eb1d86f86e2d5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-10, _Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation_. ##### [810-10-65-6](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:fb4a3c1af1148404f7a16977317e6e8b743b64440c001f6e9a7084476890e2a2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-13, _Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity_. ##### [810-10-65-7](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:ea295811c289bf86951895b685775dea0b7ab6b20ede3cbb1792bab12c07b11c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-02, _Consolidation (Topic 810): Amendments to the Consolidation Analysis_. ##### [810-10-65-8](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:e25bd17e9f113f09a00fa64bad887ba5098c1cc0e5fe221ccc29c68f8bce594d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2016-17, _Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control_. ##### [810-10-65-9](https://asc.understandingaccounting.org/asc/810/10/#810-10-65-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:16.387Z to 2026-09-10T01:29:16.387Z Record version: sha256:5f77fb8da0b30bf75eff544363652defbb7cf3f17a2cb1e4cb0aca7d9009ea6c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2018-17, _Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities_.