# ASC 830-30-65: Foreign Currency Matters — Translation of Financial Statements — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/830/30/#65-transition-and-open-effective-date-information)

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## ASC 830-30-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/830/30/#65-transition-and-open-effective-date-information)

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##### [830-30-65-1](https://asc.understandingaccounting.org/asc/830/30/#830-30-65-1)

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Paragraph superseded on 07/08/2016 after the end of the transition period stated in Accounting Standards Update No. 2013-05, _Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity_.