# ASC 815-40-65: Derivatives and Hedging — Contracts in Entity's Own Equity — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/40/#65-transition-and-open-effective-date-information)

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## ASC 815-40-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/815/40/#65-transition-and-open-effective-date-information)

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##### [815-40-65-1](https://asc.understandingaccounting.org/asc/815/40/#815-40-65-1)

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Paragraph superseded on 06/30/2025 after the end of the transition period stated in Accounting Standards Update No. 2020-06, _Debt—Debt with Conversion and Other Options (Subtopic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—Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity_.

##### [815-40-65-2](https://asc.understandingaccounting.org/asc/815/40/#815-40-65-2)

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Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2021-04, _Earnings Per Share (Topic 260), Debt—Modifications and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), 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._