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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Development Stage EntitySupersededAccounting Standards Update No. 2014-1006/10/2014
915-210-05-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-210-15-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-210-45-1SupersededAccounting Standards Update No. 2014-1006/10/2014
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Every paragraph in the subtopic — the overview (210-915-05-1), scope (210-915-15-1), and other presentation guidance (210-915-45-1) — was superseded by ASU 2014-10. As a result, there is no remaining incremental balance sheet presentation requirement for development stage entities; such entities follow the same guidance in ASC 210 as any other entity.","key_points":["All content of this subtopic is superseded: 210-915-05-1, 210-915-15-1, and 210-915-45-1 were each superseded by Accounting Standards Update No. 2014-10.","ASU 2014-10 eliminated the concept of a development stage entity from U.S. GAAP, removing the incremental presentation requirements formerly housed in the 915 subtopics.","Because the subtopic is empty, a development stage entity presents its balance sheet under the general guidance of ASC 210, with no special labeling or inception-to-date column.","The superseded status matters for comparative or pre-adoption financial statements; historical filings prepared before ASU 2014-10 may still reflect the former development stage entity presentation."],"categories":["Presentation","Financial statement presentation","Transition and effective dates"],"audience_level":"introductory","student_note":"Know that \"development stage entity\" is no longer a GAAP reporting category — ASU 2014-10 wiped out the 915 subtopics, including this one. The common mistake is citing the old development stage entity presentation rules (e.g., cumulative amounts since inception) as if they were still authoritative.","related_topics":["210-10","915","275","810"],"key_concepts":["development stage entity","superseded guidance","balance sheet presentation","inception-to-date information","classified balance sheet"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be64fdadc2532f256258a18a04b4075604503d84a10025e6f4c7f6a044274d45","downloaded_from":"2026-09-09T22:59:54.936Z","last_downloaded_at":"2026-09-09T23:00:06.175Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"205-915","title":"Development Stage Entities","topic_title":"Presentation of Financial 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