# ASC 825-10-65: Financial Instruments — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

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## ASC 825-10-65: 65 Transition and Open Effective Date Information

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##### [825-10-65-1](https://asc.understandingaccounting.org/asc/825/10/#825-10-65-1)

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Paragraph superseded on 04/13/2010 after the end of the transition period stated in FSP FAS 107-1 and APB 28-1, _Interim Disclosures about Fair Value of Financial Instruments_.

##### [825-10-65-2](https://asc.understandingaccounting.org/asc/825/10/#825-10-65-2)

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Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2016-01, _Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities_.

##### [825-10-65-3](https://asc.understandingaccounting.org/asc/825/10/#825-10-65-3)

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Paragraph superseded on 8/12/2020 after the end of the transition period stated in Accounting Standards Update No. 2018-03, _Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities._

##### [825-10-65-4](https://asc.understandingaccounting.org/asc/825/10/#825-10-65-4)

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Paragraph superseded on 8/12/2020 after the end of the transition period stated in Accounting Standards Update No. 2018-09, _Codification Improvements._

##### [825-10-65-5](https://asc.understandingaccounting.org/asc/825/10/#825-10-65-5)

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Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Updates No. 2019-04, _Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, and No. 2020-03, Codification Improvements to Financial Instruments_.

##### [825-10-65-6](https://asc.understandingaccounting.org/asc/825/10/#825-10-65-6)

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Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2020-01, _Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815_.

##### [825-10-65-7](https://asc.understandingaccounting.org/asc/825/10/#825-10-65-7)

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Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2020-03, _Codification Improvements to Financial Instruments_.