# ASC 835-30-65: Interest — Imputation of Interest — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/30/#65-transition-and-open-effective-date-information)

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## ASC 835-30-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/835/30/#65-transition-and-open-effective-date-information)

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##### [835-30-65-1](https://asc.understandingaccounting.org/asc/835/30/#835-30-65-1)

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Paragraph superseded on 10/26/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-03, _Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs_.