{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/915/#00-status","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.","topic":"225","topic_title":"Income Statement","subtopic":"225-915","subtopic_title":"Development Stage Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-915-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL51807586-203523\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Development Stage Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Accounting Standards Update No. 2014-10</a></td><td class=\"entry\">06/10/2014</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/225/915/#225-915-05-1\" class=\"xref\">915-225-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Accounting Standards Update No. 2014-10</a></td><td class=\"entry\">06/10/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/225/915/#225-915-15-1\" class=\"xref\">915-225-15-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Accounting Standards Update No. 2014-10</a></td><td class=\"entry\">06/10/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/225/915/#225-915-45-1\" class=\"xref\">915-225-45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Accounting Standards Update No. 2014-10</a></td><td class=\"entry\">06/10/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nDevelopment Stage Entity | Superseded | Accounting Standards Update No. 2014-10 | 06/10/…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:269528c12f386b057836ce07b20e06ade8a64dc12706c0ee2833725eb0b9a4f9","downloaded_from":"2026-09-09T23:09:10.440Z","last_downloaded_at":"2026-09-09T23:09:10.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478686","source_sha256":"a600ee9251fb949c11169021b4471195fe4775a39b3caae561ff2f9da14eeaa2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31f4f5a7112ed0b69e6b37d0442c6db9ce35b71cf9a4b0346352dc24a753f74f","downloaded_from":"2026-09-09T23:09:10.440Z","last_downloaded_at":"2026-09-09T23:09:10.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478686","source_sha256":"a600ee9251fb949c11169021b4471195fe4775a39b3caae561ff2f9da14eeaa2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:075d8ef3708bb77e9e8071b409c766f896293fc901e9de87cf0be122da4886b4","downloaded_from":"2026-09-09T23:09:10.440Z","last_downloaded_at":"2026-09-09T23:09:10.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478686","source_sha256":"a600ee9251fb949c11169021b4471195fe4775a39b3caae561ff2f9da14eeaa2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:075d8ef3708bb77e9e8071b409c766f896293fc901e9de87cf0be122da4886b4","downloaded_from":"2026-09-09T23:09:10.440Z","last_downloaded_at":"2026-09-09T23:09:10.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478686","source_sha256":"a600ee9251fb949c11169021b4471195fe4775a39b3caae561ff2f9da14eeaa2"}}