{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/946/10/#65-transition-and-open-effective-date-information","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"946","topic_title":"Financial Services—Investment Companies","subtopic":"946-10","subtopic_title":"Overall","section":{"number":"65","label":"65 Transition and Open Effective Date Information","anchor":"65-transition-and-open-effective-date-information","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"946-10-65-1","para":"65-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2013-08, <em class=\"ph i\">Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements</em>.</div></div>","snippet":"Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2013-08, Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bc892543e1bb10bd625181520d23f2ad399e2a236b407628b7d52d45ffdb0d5","downloaded_from":"2026-09-10T02:19:05.475Z","last_downloaded_at":"2026-09-10T02:19:05.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480364","source_sha256":"39bbcd4702c85f7d0a46eb3bf311a337f6af2f89191597dfae106b2cb92cb788"}},{"citation":"946-10-65-2","para":"65-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2013-08, <em class=\"ph i\">Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements</em>.</div></div>","snippet":"Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2013-08, Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65ff0fb2255543d9b78343659a7cbde816ea88f8a72c4c84434b22750da9288d","downloaded_from":"2026-09-10T02:19:05.475Z","last_downloaded_at":"2026-09-10T02:19:05.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480364","source_sha256":"39bbcd4702c85f7d0a46eb3bf311a337f6af2f89191597dfae106b2cb92cb788"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f19dceee670230e193720b1840469127f37a2edbbc4febac5778b59c20f5a86","downloaded_from":"2026-09-10T02:19:05.475Z","last_downloaded_at":"2026-09-10T02:19:05.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480364","source_sha256":"39bbcd4702c85f7d0a46eb3bf311a337f6af2f89191597dfae106b2cb92cb788"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ba8945e83da1fd66324adf8d082e5e1c7173742014896a4151b8da48942d44c","downloaded_from":"2026-09-10T02:19:05.475Z","last_downloaded_at":"2026-09-10T02:19:05.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480364","source_sha256":"39bbcd4702c85f7d0a46eb3bf311a337f6af2f89191597dfae106b2cb92cb788"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ba8945e83da1fd66324adf8d082e5e1c7173742014896a4151b8da48942d44c","downloaded_from":"2026-09-10T02:19:05.475Z","last_downloaded_at":"2026-09-10T02:19:05.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480364","source_sha256":"39bbcd4702c85f7d0a46eb3bf311a337f6af2f89191597dfae106b2cb92cb788"}}