{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/215/10/","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.","number":"215-10","topic":"215","title":"Overall","area":"Presentation","paragraphs":2,"summary":"ASC 215-10 is a placeholder (\"link\") subtopic for the statement of shareholder equity. It contains no substantive recognition or measurement rules; its only content directs users to Topic 505 for disclosure guidance on the items that make up shareholders' equity.","concepts":["statement of shareholder equity","shareholders' equity","link subtopic","disclosure cross-reference","equity presentation"],"categories":["Presentation","Disclosure","Debt and equity","Financial statement presentation"],"level":"introductory","topic_title":"Statement of Shareholder Equity","sections":[{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"215-10-05-1","para":"05-1","html":"
The Statement of Shareholder Equity Topic contains only the Overall Subtopic. This Subtopic only provides a link to guidance on shareholders' equity.
","snippet":"The Statement of Shareholder Equity Topic contains only the Overall Subtopic. This Subtopic only provides a link to guidance on shareholders' equity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0667fd060a41aa1df0188cf83f5422e3f308f90e2d1669a4db81e0a53256bd1","downloaded_from":"2026-09-09T23:02:47.297Z","last_downloaded_at":"2026-09-09T23:02:47.297Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483437","source_sha256":"cf4d920c9c35cc9a263f1a2f3f324cc9d4917f91a4aa32b0df770c358e50aeb0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:074724cd25acd57f0e56aa88c2db4b4183d7d9e4d37c93810642899ed5d43652","downloaded_from":"2026-09-09T23:02:47.297Z","last_downloaded_at":"2026-09-09T23:02:47.297Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483437","source_sha256":"cf4d920c9c35cc9a263f1a2f3f324cc9d4917f91a4aa32b0df770c358e50aeb0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63d7650fec8c57a92777e59b3f0a51a68e125a1e02070630357098d652e94f2e","downloaded_from":"2026-09-09T23:02:47.297Z","last_downloaded_at":"2026-09-09T23:02:47.297Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483437","source_sha256":"cf4d920c9c35cc9a263f1a2f3f324cc9d4917f91a4aa32b0df770c358e50aeb0"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"215-10-50-1","para":"50-1","html":"
For disclosure guidance on items that comprise shareholders' equity, see Topic 505.
","snippet":"For disclosure guidance on items that comprise shareholders' equity, see Topic 505.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bc925d9352b1ae10113974559b1dacef5838411e92d56c617064dcd6c05d379","downloaded_from":"2026-09-09T23:02:50.519Z","last_downloaded_at":"2026-09-09T23:02:50.519Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483462","source_sha256":"0025b700aa712b7981d853330628d5c15a9e20a6f7bbc9e624d385d9eb9bc967"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af34dfdf6a6e2dcd02726d41c782d097adefd4353cffb387d5d7229d7c8e2b19","downloaded_from":"2026-09-09T23:02:50.519Z","last_downloaded_at":"2026-09-09T23:02:50.519Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483462","source_sha256":"0025b700aa712b7981d853330628d5c15a9e20a6f7bbc9e624d385d9eb9bc967"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4824fd870516748c78a05fb9686c3a3e50daf4b4db1bd2a3bfbd70891d38a36","downloaded_from":"2026-09-09T23:02:50.519Z","last_downloaded_at":"2026-09-09T23:02:50.519Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483462","source_sha256":"0025b700aa712b7981d853330628d5c15a9e20a6f7bbc9e624d385d9eb9bc967"}}],"enrichment":{"summary":"ASC 215-10 is a placeholder (\"link\") subtopic for the statement of shareholder equity. It contains no substantive recognition or measurement rules; its only content directs users to Topic 505 for disclosure guidance on the items that make up shareholders' equity.","key_points":["Topic 215 contains only the Overall Subtopic, and that Subtopic merely provides a link to guidance on shareholders' equity (215-10-05-1).","For disclosure guidance on the items comprising shareholders' equity, the reader is directed to Topic 505 (215-10-50-1).","No recognition, measurement, or presentation requirements for the statement of shareholder equity are established within 215-10 itself."],"categories":["Presentation","Disclosure","Debt and equity","Financial statement presentation"],"audience_level":"introductory","student_note":"This is a navigational stub, not a source of rules — the common mistake is hunting in ASC 215 for the requirements governing the equity statement when the substance lives in ASC 505 (and SEC rules such as Regulation S-X for registrants).","related_topics":["505","505-10","220","205"],"key_concepts":["statement of shareholder equity","shareholders' equity","link subtopic","disclosure cross-reference","equity presentation"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ad57ec8bd18793f276bce8ed36b6006b7b0d3af6d2bf130fc21021d443f71fc","downloaded_from":"2026-09-09T23:02:47.297Z","last_downloaded_at":"2026-09-09T23:02:50.519Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"215-915","title":"Development Stage Entities","topic_title":"Statement of Shareholder Equity","score":0.6426,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3a8ecd8b86e69f66e24ef3c7b2003f0ae17c30846c2b314ae57f74271cf64e1","downloaded_from":"2026-09-09T23:02:52.322Z","last_downloaded_at":"2026-09-09T23:03:05.401Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"205-954","title":"Health Care Entities","topic_title":"Presentation of Financial Statements","score":0.6085,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3768a682653982fda89dbed93cef67be7107f49652b00af345c01fc59c335608","downloaded_from":"2026-09-09T22:55:29.204Z","last_downloaded_at":"2026-09-09T22:55:43.454Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"505-946","title":"Financial Services—Investment Companies","topic_title":"Equity","score":0.5838,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf647bffd6ab218e749784cb6dc6a59adb5b3813cdfca90ec74cbbde2c94dbb7","downloaded_from":"2026-09-10T00:40:45.017Z","last_downloaded_at":"2026-09-10T00:41:01.868Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"610-10","title":"Overall","topic_title":"Other Income","score":0.573,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8410f4acacbd04b2c07ba0c70949471e3375adc9608eaccd927e6dd6703c6367","downloaded_from":"2026-09-10T00:54:36.973Z","last_downloaded_at":"2026-09-10T00:54:45.197Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"210-942","title":"Financial Services—Depository and Lending","topic_title":"Balance Sheet","score":0.5725,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6f71d8d8221b1e05879d07c117a5de1332275f75bd6db3ec23f62595201c70c","downloaded_from":"2026-09-09T23:00:23.086Z","last_downloaded_at":"2026-09-09T23:00:53.507Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"360-942","title":"Financial Services—Depository and Lending","topic_title":"Property, Plant, and Equipment","score":0.5564,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3005818ece0e1fa890a79da0e9a9c207684b320145d9f71fd00b34932d277e90","downloaded_from":"2026-09-10T00:09:35.986Z","last_downloaded_at":"2026-09-10T00:09:48.609Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"210-958","title":"Not-for-Profit Entities","topic_title":"Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d06a0f0b6246ef728581641cbd4d61ef5f5a44520a01ba7e083b11cc677e4cd","downloaded_from":"2026-09-09T23:02:23.603Z","last_downloaded_at":"2026-09-09T23:02:44.054Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"215-915","title":"Development Stage Entities","topic_title":"Statement of Shareholder Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bd98b628d6e998c58dc1b4efb9013985763b47db9169f7d70d4983f210cfcc8","downloaded_from":"2026-09-09T23:02:52.322Z","last_downloaded_at":"2026-09-09T23:03:05.401Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:197c5cf84e855885b0335905eb9d82530f8dd8e44709b4ba8dd8580388355a68","downloaded_from":"2026-09-09T23:02:47.297Z","last_downloaded_at":"2026-09-09T23:02:50.519Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}