# ASC 958-10-65: Not-for-Profit Entities — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

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## ASC 958-10-65: 65 Transition and Open Effective Date Information

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##### [958-10-65-1](https://asc.understandingaccounting.org/asc/958/10/#958-10-65-1)

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Paragraph superseded on 1/31/2020 after the end of the transition period stated in _Accounting Standards Update No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities._

##### [958-10-65-2](https://asc.understandingaccounting.org/asc/958/10/#958-10-65-2)

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Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-08, _Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made_.

##### [958-10-65-3](https://asc.understandingaccounting.org/asc/958/10/#958-10-65-3)

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Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2019-03, _Not-for-Profit Entities (Topic 958): Updating the Definition of_ Collections.

##### [958-10-65-4](https://asc.understandingaccounting.org/asc/958/10/#958-10-65-4)

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Paragraph superseded on 09/24/2024 after the end of the transition period stated in Accounting Standards Update No. 2020-07, _Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets_.