# ASC 815-15-65: Derivatives and Hedging — Embedded Derivatives — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/15/#65-transition-and-open-effective-date-information)

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## ASC 815-15-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/815/15/#65-transition-and-open-effective-date-information)

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##### [815-15-65-1](https://asc.understandingaccounting.org/asc/815/15/#815-15-65-1)

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Paragraph superseded on 06/20/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-08, _Technical Corrections to Various Topics._

##### [815-15-65-2](https://asc.understandingaccounting.org/asc/815/15/#815-15-65-2)

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Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-16, _Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity_.

##### [815-15-65-3](https://asc.understandingaccounting.org/asc/815/15/#815-15-65-3)

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Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-06, _Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments_.