# ASC 860-10-65: Transfers and Servicing — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/10/#65-transition-and-open-effective-date-information)

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## ASC 860-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/860/10/#65-transition-and-open-effective-date-information)

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##### [860-10-65-1](https://asc.understandingaccounting.org/asc/860/10/#860-10-65-1)

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Paragraph superseded on 05/20/2010 after the end of the transition period stated in FASB Staff Position FAS 140-3, _Accounting for Transfers of Financial Assets and Repurchase Financing Transactions_.

##### [860-10-65-2](https://asc.understandingaccounting.org/asc/860/10/#860-10-65-2)

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Paragraph superseded on 03/23/2010 after the end of the transition period stated in FSP FAS 140-4 and FIN 46(R)-8, _Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest Entities_.

##### [860-10-65-3](https://asc.understandingaccounting.org/asc/860/10/#860-10-65-3)

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Paragraph superseded on 05/18/2011 after the end of the transition period stated in FASB Statement No. 166, _Accounting for Transfers of Financial Assets_.

##### [860-10-65-4](https://asc.understandingaccounting.org/asc/860/10/#860-10-65-4)

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Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2011-03, _Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements_.

##### [860-10-65-5](https://asc.understandingaccounting.org/asc/860/10/#860-10-65-5)

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Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-11, _Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures_.