# ASC 855-10-65: Subsequent Events — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/855/10/#65-transition-and-open-effective-date-information)

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## ASC 855-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/855/10/#65-transition-and-open-effective-date-information)

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##### [855-10-65-1](https://asc.understandingaccounting.org/asc/855/10/#855-10-65-1)

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Paragraph superseded on 12/15/2010 after the end of the transition period stated in Accounting Standards Update No. 2010-09, _Subsequent Events (Topic 855): Amendments to Certain Recognition and Disclosure Requirements_.