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Every paragraph in this subtopic (215-915-05-1, 15-1, and 45-1 through 45-3) was superseded by ASU 2014-10, which eliminated the development stage entity reporting concept from U.S. GAAP. There are consequently no remaining requirements under this subtopic; a development stage entity now follows the same equity presentation guidance as any other reporting entity.","key_points":["All content of ASC 215-915 — Sections 05 (Overview and Background), 15 (Scope), and 45 (Other Presentation Matters) — is superseded by Accounting Standards Update No. 2014-10.","215-915-05-1 and 215-915-15-1 are superseded, so the subtopic no longer supplies any overview or scope for development stage entities.","215-915-45-1 through 215-915-45-3 are superseded, removing the incremental statement of shareholder equity presentation requirements (inception-to-date equity transaction detail) previously imposed on development stage entities.","Because the subtopic is empty, entities formerly meeting the development stage entity definition present shareholder equity under the general guidance in ASC 215 and related presentation topics.","ASU 2014-10 eliminated the concept of a development stage entity from U.S. GAAP, so no separate inception-to-date equity disclosures are required."],"categories":["Presentation","Debt and equity","Financial statement presentation","Transition and effective dates"],"audience_level":"introductory","student_note":"The only thing to know here is that this subtopic is entirely superseded by ASU 2014-10 — the development stage entity model no longer exists in U.S. GAAP. A common mistake is citing older textbook or pre-2014 exam material requiring cumulative inception-to-date equity and operating data for start-ups; that requirement is gone.","related_topics":["915","215","205-40","810","505"],"key_concepts":["development stage entity","superseded guidance","statement of shareholder equity","inception-to-date information","equity presentation"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee6aa6f84d871a03d669ef4a987670660463e8c63a3df7b87509eef91c6cff1a","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"}},"related":[{"number":"210-915","title":"Development Stage Entities","topic_title":"Balance 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established by retrieval timestamps"}},{"number":"230-915","title":"Development Stage Entities","topic_title":"Statement of Cash Flows","score":0.9062,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0620df6dd2d8738df12e7377b8116a2d2345ebfd5d31385cb77e42ea90f2843","downloaded_from":"2026-09-09T23:12:12.874Z","last_downloaded_at":"2026-09-09T23:12:23.520Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"340-915","title":"Development Stage Entities","topic_title":"Other Assets and Deferred 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retrieval timestamps"}},"next":{"number":"220-10","title":"Overall","topic_title":"Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:897708550bf7d149dc5de3e37874abb05e42f7c44ba61b19bec693b43d8e6ad7","downloaded_from":"2026-09-09T23:03:08.647Z","last_downloaded_at":"2026-09-09T23:04:07.668Z","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:c91974481348c3adb09aa8c2a0d1a01405c2fd36b412fbbb85b251bbb5a39514","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"}}],"paragraphs":8,"summary":"ASC 215 is a \"link\" topic: it establishes no substantive rules of its own for the statement of shareholder equity. The Overall Subtopic (215-10) merely points readers to Topic 505 for disclosure guidance on the items comprising shareholders' equity (215-10-05-1; 215-10-50-1). The only other subtopic, 215-915, once required development stage entities to present cumulative inception-to-date detail of each equity issuance, but every paragraph (215-915-05-1, 15-1, and 45-1 through 45-3) was superseded by ASU 2014-10, which eliminated the development stage entity concept from U.S. GAAP. The key takeaway: look to Topic 505 (and general presentation topics) for equity presentation and disclosure, and note that no special inception-to-date equity reporting survives for development stage entities.","concepts":["statement of shareholder equity","link subtopic with no substantive guidance","cross-reference to topic 505","shareholders' equity disclosures","development stage entity","inception-to-date equity transaction detail"],"categories":["Presentation","Disclosure","Debt and equity","Transition and effective dates"],"level":"introductory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21182f45fbf236bdd2dff2346ca6f3552093a1feb5b822252d7d9bc73fe67143","downloaded_from":"2026-09-09T23:02:47.297Z","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"}}