# ASC 810-946-65: Consolidation — Financial Services—Investment Companies — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/946/#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): 2026-09-10T01:32:24.826Z to 2026-09-10T01:32:24.826Z

Record version: sha256:bae2ba2b8c3382cad5d653c0981b2387f2d35e932507d96f887569bd53a9eb73

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 810-946-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/810/946/#65-transition-and-open-effective-date-information)

SEC content: no

##### [810-946-65-1](https://asc.understandingaccounting.org/asc/810/946/#810-946-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:32:24.826Z to 2026-09-10T01:32:24.826Z

Record version: sha256:fbe5903d11eb48cb4881a363d3ed388b495074eb5fa19d1bce8761cc7012df32

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).