{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/915/#00-status","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":"210","topic_title":"Balance Sheet","subtopic":"210-915","subtopic_title":"Development Stage Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-915-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL51807064-203521\"><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Superseded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=\"/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=\"/asc/210/915/#210-915-05-1\" class=\"xref\">915-210-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/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=\"/asc/210/915/#210-915-15-1\" class=\"xref\">915-210-15-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/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=\"/asc/210/915/#210-915-45-1\" class=\"xref\">915-210-45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Accounting Standards Update No. 2014-10</a></td><td class=\"entry\">06/10/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nDevelopment Stage Entity | Superseded | Accounting Standards Update No. 2014-10 | 06/10/…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e6620083e7f0eb78b619c0a64ce3fd5516cee78cdddbc4c39af66cd0e2b9232","downloaded_from":"2026-09-09T22:59:54.936Z","last_downloaded_at":"2026-09-09T22:59:54.936Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478206","source_sha256":"f605d1dbe3c1ccca2e1e19007527f5c24eb97ae25a74decbaac17dd70558ccbc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66b4af2df13556021e210f2168d90008f3ef2a6bfeee9b7e287b9a00520c8c88","downloaded_from":"2026-09-09T22:59:54.936Z","last_downloaded_at":"2026-09-09T22:59:54.936Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478206","source_sha256":"f605d1dbe3c1ccca2e1e19007527f5c24eb97ae25a74decbaac17dd70558ccbc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fd8d045c147fcffe0cfcb5ec4ff0dfa695c681fe9c7184b66ae9e86c8bdd5a9","downloaded_from":"2026-09-09T22:59:54.936Z","last_downloaded_at":"2026-09-09T22:59:54.936Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478206","source_sha256":"f605d1dbe3c1ccca2e1e19007527f5c24eb97ae25a74decbaac17dd70558ccbc"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fd8d045c147fcffe0cfcb5ec4ff0dfa695c681fe9c7184b66ae9e86c8bdd5a9","downloaded_from":"2026-09-09T22:59:54.936Z","last_downloaded_at":"2026-09-09T22:59:54.936Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478206","source_sha256":"f605d1dbe3c1ccca2e1e19007527f5c24eb97ae25a74decbaac17dd70558ccbc"}}