# ASC 932-10-65: Extractive Activities—Oil and Gas — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/932/10/#65-transition-and-open-effective-date-information)

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## ASC 932-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/932/10/#65-transition-and-open-effective-date-information)

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##### [932-10-65-1](https://asc.understandingaccounting.org/asc/932/10/#932-10-65-1)

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Paragraph superseded on 07/14/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-03, _Extractive Activities—Oil and Gas(Topic 932): Oil and Gas Reserve Estimation and Disclosures._