# ASC 944-20-65: Financial Services—Insurance — Insurance Activities — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/20/#65-transition-and-open-effective-date-information)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:15:30.760Z to 2026-09-10T02:15:30.760Z

Record version: sha256:d36380b4e2b0827a06538f6b99cc6e9b98b9f82e1c14fa4cedcfcd8143561250

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 944-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/944/20/#65-transition-and-open-effective-date-information)

SEC content: no

##### [944-20-65-1](https://asc.understandingaccounting.org/asc/944/20/#944-20-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:15:30.760Z to 2026-09-10T02:15:30.760Z

Record version: sha256:b11532c2140d8768fa7a1832143c9a7af6ed385eae204068b7d27688ebafbbb2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/01/2010 after the end of the transition period stated in FASB Statement No. 163, _Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60_.