# ASC 944-10-65: Financial Services—Insurance — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/10/#65-transition-and-open-effective-date-information)

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## ASC 944-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/944/10/#65-transition-and-open-effective-date-information)

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##### [944-10-65-1](https://asc.understandingaccounting.org/asc/944/10/#944-10-65-1)

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Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2010-26, _Financial Services—Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts_.