# ASC Topic 215: Statement of Shareholder Equity Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/215/) 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): 2026-09-09T23:02:47.297Z to 2026-09-09T23:03:05.401Z Record version: sha256:21182f45fbf236bdd2dff2346ca6f3552093a1feb5b822252d7d9bc73fe67143 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## Machine-generated topic 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inception-to-date detail of each equity issuance, but every paragraph (215-915-05-1, 15-1, and 45-1 through 45-3) was superseded by ASU 2014-10, which eliminated the development stage entity concept from U.S. GAAP.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. Source downloaded (UTC): 2026-09-09T23:02:47.297Z to 2026-09-09T23:02:50.519Z Record version: sha256:197c5cf84e855885b0335905eb9d82530f8dd8e44709b4ba8dd8580388355a68 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-10: Statement of Shareholder Equity — Overall ### Machine-generated study aids ```json { "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" ] } ``` Source downloaded (UTC): 2026-09-09T23:02:47.297Z to 2026-09-09T23:02:47.297Z Record version: sha256:63d7650fec8c57a92777e59b3f0a51a68e125a1e02070630357098d652e94f2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/215/10/#05-overview-and-background) SEC content: no ##### [215-10-05-1](https://asc.understandingaccounting.org/asc/215/10/#215-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:02:47.297Z to 2026-09-09T23:02:47.297Z Record version: sha256:b0667fd060a41aa1df0188cf83f5422e3f308f90e2d1669a4db81e0a53256bd1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The Statement of Shareholder Equity Topic contains only the Overall Subtopic. This Subtopic only provides a link to guidance on shareholders' equity. Source downloaded (UTC): 2026-09-09T23:02:50.519Z to 2026-09-09T23:02:50.519Z Record version: sha256:f4824fd870516748c78a05fb9686c3a3e50daf4b4db1bd2a3bfbd70891d38a36 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-10-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/215/10/#50-disclosure) SEC content: no ##### [215-10-50-1](https://asc.understandingaccounting.org/asc/215/10/#215-10-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:02:50.519Z to 2026-09-09T23:02:50.519Z Record version: sha256:6bc925d9352b1ae10113974559b1dacef5838411e92d56c617064dcd6c05d379 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For disclosure guidance on items that comprise shareholders' equity, see Topic 505. Source downloaded (UTC): 2026-09-09T23:02:52.322Z to 2026-09-09T23:03:05.401Z Record version: sha256:c91974481348c3adb09aa8c2a0d1a01405c2fd36b412fbbb85b251bbb5a39514 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-915: Statement of Shareholder Equity — Development Stage Entities ### Machine-generated study aids ```json { "summary": "ASC 215-915 formerly prescribed how a development stage entity presented its statement of shareholder equity — notably cumulative, inception-to-date detail of each equity issuance (dates, shares, dollar amounts, nature of consideration). 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" ] } ``` Source downloaded (UTC): 2026-09-09T23:02:52.322Z to 2026-09-09T23:02:52.322Z Record version: sha256:64ae2d4ef66e5c755bd01bf23a6440ab651dd70a742f15a8164f8edd611f2c79 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-915-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/215/915/#00-status) SEC content: no ##### [215-915-00-1](https://asc.understandingaccounting.org/asc/215/915/#215-915-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:02:52.322Z to 2026-09-09T23:02:52.322Z Record version: sha256:b0d6c4dc4b8f458318925624868ccf33d8e0057f9a729b4fb3578cc9c43f6dfe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Development Stage EntitySupersededAccounting Standards Update No. 2014-1006/10/2014
915-215-05-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-215-15-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-215-45-1 through 45-3
SupersededAccounting Standards Update No. 2014-1006/10/2014
Source downloaded (UTC): 2026-09-09T23:02:55.793Z to 2026-09-09T23:02:55.793Z Record version: sha256:3aebf57923ed65ab9805529d0af0f13efb357fd74a77821ae25ec1f08ff1630e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-915-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/215/915/#05-overview-and-background) SEC content: no ##### [215-915-05-1](https://asc.understandingaccounting.org/asc/215/915/#215-915-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:02:55.793Z to 2026-09-09T23:02:55.793Z Record version: sha256:6f266bc36abdef7ea09b26eb373f10965e0d0faea22f742774aae3b6f0635266 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): 2026-09-09T23:02:59.080Z to 2026-09-09T23:02:59.080Z Record version: sha256:bcad4f140e67f5902182ae08e0ebf1a408254c167e023977dd0252697ae043ab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-915-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/215/915/#15-scope-and-scope-exceptions) SEC content: no ##### [215-915-15-1](https://asc.understandingaccounting.org/asc/215/915/#215-915-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:02:59.080Z to 2026-09-09T23:02:59.080Z Record version: sha256:32ea2fcb01038fc1de1b659e3ef01813fd3d9c0a2a7cdf8c4dac2f47ba3cbbc8 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): 2026-09-09T23:03:01.372Z to 2026-09-09T23:03:01.372Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-915-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/215/915/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:03:05.401Z to 2026-09-09T23:03:05.401Z Record version: sha256:9871dc7c309e59de8d124e6cfac13141f2442e5689c2f1041da0a89e13430dbb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 215-915-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/215/915/#45-other-presentation-matters) SEC content: no ##### [215-915-45-1](https://asc.understandingaccounting.org/asc/215/915/#215-915-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:03:05.401Z to 2026-09-09T23:03:05.401Z Record version: sha256:46a0036035eb581a33784d4961383c8f6c91b15173523bb9bae1200cb06fd922 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/). ##### [215-915-45-2](https://asc.understandingaccounting.org/asc/215/915/#215-915-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:03:05.401Z to 2026-09-09T23:03:05.401Z Record version: sha256:f9146338bb0a49413835146854086cd5d9dc007538167ad5acbaa4ad38963ef2 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/). ##### [215-915-45-3](https://asc.understandingaccounting.org/asc/215/915/#215-915-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:03:05.401Z to 2026-09-09T23:03:05.401Z Record version: sha256:fecfa0dad4406f8dce25fa7ca6c5246b5c457af8245e9d4a375291d0442ba51f 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/).