# ASC 810-958-65: Consolidation — Not-for-Profit Entities — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/958/#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): 2026-09-10T01:33:29.760Z to 2026-09-10T01:33:29.760Z

Record version: sha256:7f62d39414c63ac2745312c6f01734d65995899b5fa160ac5d4e59ba089c897f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 810-958-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/810/958/#65-transition-and-open-effective-date-information)

SEC content: no

##### [810-958-65-1](https://asc.understandingaccounting.org/asc/810/958/#810-958-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:33:29.760Z to 2026-09-10T01:33:29.760Z

Record version: sha256:f1226cc8c95c68cd0c1c5a28a4d6aacc013e5260e1aeed8ba1a5ccd341243c4b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 04/13/2010 after the end of the transition period stated in FASB Staff Position SOP 94-3-1 and AAG HCO-1, _Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit Organizations_.

##### [810-958-65-2](https://asc.understandingaccounting.org/asc/810/958/#810-958-65-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:33:29.760Z to 2026-09-10T01:33:29.760Z

Record version: sha256:a45b592b64a34c56f4fad6f5b83aee5d48f4472be72f77afb18940a032dbd1d6

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Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2017-02, _Not-for-Profit Entities—Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity_.