{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/40/#65-transition-and-open-effective-date-information","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"815","topic_title":"Derivatives and Hedging","subtopic":"815-40","subtopic_title":"Contracts in Entity's Own Equity","section":{"number":"65","label":"65 Transition and Open Effective Date Information","anchor":"65-transition-and-open-effective-date-information","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-40-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 06/30/2025 after the end of the transition period stated in Accounting Standards Update No. 2020-06, <em class=\"ph i\">Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity</em>. </div></div>","snippet":"Paragraph superseded on 06/30/2025 after the end of the transition period stated in Accounting Standards Update No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17789a94b9f82bd0528aae17670a45382d863b87bd54f373510892662762adb3","downloaded_from":"2026-09-10T01:39:16.663Z","last_downloaded_at":"2026-09-10T01:39:16.663Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480175","source_sha256":"22ca2d704b2502e5c8111db9f9df579d7868249d8318b35b90bb55dd37200d15"}},{"citation":"815-40-65-2","para":"65-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2021-04, <em class=\"ph i\">Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40): Issuer's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.</em></div></div>","snippet":"Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d6b033fc046fc0de79c350f1e4b02b64a84cbfa652eb41984a0520f47403e40","downloaded_from":"2026-09-10T01:39:16.663Z","last_downloaded_at":"2026-09-10T01:39:16.663Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480175","source_sha256":"22ca2d704b2502e5c8111db9f9df579d7868249d8318b35b90bb55dd37200d15"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed42c176ff6c7b01ac4a51a46efee4580cd0352af622420bcabaa19b4dfefea3","downloaded_from":"2026-09-10T01:39:16.663Z","last_downloaded_at":"2026-09-10T01:39:16.663Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480175","source_sha256":"22ca2d704b2502e5c8111db9f9df579d7868249d8318b35b90bb55dd37200d15"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08c4113bea962a4f959d7165def19b8e958c1016af071eeaa2150efa24f62b45","downloaded_from":"2026-09-10T01:39:16.663Z","last_downloaded_at":"2026-09-10T01:39:16.663Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480175","source_sha256":"22ca2d704b2502e5c8111db9f9df579d7868249d8318b35b90bb55dd37200d15"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08c4113bea962a4f959d7165def19b8e958c1016af071eeaa2150efa24f62b45","downloaded_from":"2026-09-10T01:39:16.663Z","last_downloaded_at":"2026-09-10T01:39:16.663Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480175","source_sha256":"22ca2d704b2502e5c8111db9f9df579d7868249d8318b35b90bb55dd37200d15"}}