# ASC 205-915-00: Presentation of Financial Statements — Development Stage Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/915/#00-status)

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## ASC 205-915-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/205/915/#00-status)

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##### [205-915-00-1](https://asc.understandingaccounting.org/asc/205/915/#205-915-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51807031-203520"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><strong class="ph b">Development Stage Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/915/#205-915-05-1" class="xref">915-205-05-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/915/#205-915-15-1" class="xref">915-205-15-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/915/#205-915-45-1" class="xref">915-205-45-1 through 45-6</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr></tbody></table>