# ASC 915-10-65: Development Stage Entities — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/915/10/#65-transition-and-open-effective-date-information)

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## ASC 915-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/915/10/#65-transition-and-open-effective-date-information)

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##### [915-10-65-1](https://asc.understandingaccounting.org/asc/915/10/#915-10-65-1)

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Paragraph superseded on 06/23/2016 after the end of the transition period stated in Accounting Standards Update No. 2014-10, _Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation_.