# ASC 848-10-55: Reference Rate Reform — Overall — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/848/10/#55-implementation-guidance-and-illustrations)

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## ASC 848-10-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/848/10/#55-implementation-guidance-and-illustrations)

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#### Implementation Guidance

##### [848-10-55-1](https://asc.understandingaccounting.org/asc/848/10/#848-10-55-1)

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[Paragraph superseded by Accounting Standards Update No. 2021-01](https://asc.understandingaccounting.org/updates/asu-2021-01/).