# ASC 210-915: Balance Sheet — Development Stage Entities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/210/915/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T22:59:54.936Z to 2026-09-09T23:00:06.175Z Record version: sha256:130429f91211aaf7c5524276f207715b7ba8e8441606feefc38a27d4d4cd973d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-915: Balance Sheet — Development Stage Entities ### Machine-generated study aids ```json { "summary": "ASC 210-915 formerly provided balance sheet presentation guidance for development stage entities (entities devoting substantially all efforts to establishing a new business). 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the subtopic — the overview (210-915-05-1), scope (210-915-15-1), and other presentation guidance (210-915-45-1) — was superseded by ASU 2014-10.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entities follow the same guidance in ASC 210 as any other entity.", "key_points": [ "All content of this subtopic is superseded: 210-915-05-1, 210-915-15-1, and 210-915-45-1 were each superseded by Accounting Standards Update No. 2014-10.", "ASU 2014-10 eliminated the concept of a development stage entity from U.S. GAAP, removing the incremental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its balance sheet under the general guidance of ASC 210, with no special labeling or inception-to-date column.", "The superseded status matters for comparative or pre-adoption financial statements; historical filings prepared before ASU 2014-10 may still reflect the former development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" ] } ``` Source downloaded (UTC): 2026-09-09T22:59:54.936Z to 2026-09-09T22:59:54.936Z Record version: sha256:0fd8d045c147fcffe0cfcb5ec4ff0dfa695c681fe9c7184b66ae9e86c8bdd5a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-915-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/210/915/#00-status) SEC content: no ##### [210-915-00-1](https://asc.understandingaccounting.org/asc/210/915/#210-915-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T22:59:54.936Z to 2026-09-09T22:59:54.936Z Record version: sha256:1e6620083e7f0eb78b619c0a64ce3fd5516cee78cdddbc4c39af66cd0e2b9232 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Development Stage Entity	Superseded	Accounting Standards Update No. 2014-10	06/10/2014

915-210-05-1	Superseded	Accounting Standards Update No. 2014-10	06/10/2014
915-210-15-1	Superseded	Accounting Standards Update No. 2014-10	06/10/2014
915-210-45-1	Superseded	Accounting Standards Update No. 2014-10	06/10/2014

Source downloaded (UTC): 2026-09-09T22:59:57.735Z to 2026-09-09T22:59:57.735Z Record version: sha256:0bc6ce7cef241aad7ecc3d059b2ed408ff57dcf096c7a044a0692ded1434f619 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-915-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/210/915/#05-overview-and-background) SEC content: no ##### [210-915-05-1](https://asc.understandingaccounting.org/asc/210/915/#210-915-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T22:59:57.735Z to 2026-09-09T22:59:57.735Z Record version: sha256:0e5a98a7d712e375e78655f0f39ccc42fc0fdb309c98ea8ca0b178152bf50038 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/). Source downloaded (UTC): 2026-09-09T23:00:00.409Z to 2026-09-09T23:00:00.409Z Record version: sha256:677f55f89def4c9b5e056f25e821cf01df38278e87b7971f9fa4210b7411f722 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-915-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/210/915/#15-scope-and-scope-exceptions) SEC content: no ##### [210-915-15-1](https://asc.understandingaccounting.org/asc/210/915/#210-915-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:00.409Z to 2026-09-09T23:00:00.409Z Record version: sha256:149400daa94e3054daea16173ae4f61dfb19e26298ce3db5be5bd4fdc887b7d0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/). Source downloaded (UTC): 2026-09-09T23:00:02.551Z to 2026-09-09T23:00:02.551Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-915-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/210/915/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:00:06.175Z to 2026-09-09T23:00:06.175Z Record version: sha256:ee7640a815030ddc74df31061cfb620732893a0c76af5f3cf4752dbde8698849 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-915-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/210/915/#45-other-presentation-matters) SEC content: no ##### [210-915-45-1](https://asc.understandingaccounting.org/asc/210/915/#210-915-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:06.175Z to 2026-09-09T23:00:06.175Z Record version: sha256:103112be36a9abb1f48d149fbbdc0984c2de24688b0794186801ec7c0c6c18c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).