# ASC 944-80-65: Financial Services—Insurance — Separate Accounts — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/80/#65-transition-and-open-effective-date-information)

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## ASC 944-80-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/944/80/#65-transition-and-open-effective-date-information)

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##### [944-80-65-1](https://asc.understandingaccounting.org/asc/944/80/#944-80-65-1)

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Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-15, _Financial Services—Insurance (Topic 944): How Investments Held through Separate Accounts Affect an Insurer's Consolidation Analysis of Those Investments_.