# ASC 848-10-65: Reference Rate Reform — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/848/10/#65-transition-and-open-effective-date-information)

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## ASC 848-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/848/10/#65-transition-and-open-effective-date-information)

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##### [848-10-65-1](https://asc.understandingaccounting.org/asc/848/10/#848-10-65-1)

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Paragraph superseded on 07/02/2026 after the end of the transition period stated in Accounting Standards Updates No. 2020-04, _Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting_, and No. 2022-06, _Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848_.

##### [848-10-65-2](https://asc.understandingaccounting.org/asc/848/10/#848-10-65-2)

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Paragraph superseded on 07/02/2026 after the end of the transition period stated in Accounting Standards Updates No. 2021-01, _Reference Rate Reform (Topic 848): Scope_, and No. 2022-06, _Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848_.