# ASC 225-915-00: Income Statement — Development Stage Entities — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/915/#00-status) 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): 2026-09-09T23:09:10.440Z to 2026-09-09T23:09:10.440Z Record version: sha256:075d8ef3708bb77e9e8071b409c766f896293fc901e9de87cf0be122da4886b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-915-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/915/#00-status) SEC content: no ##### [225-915-00-1](https://asc.understandingaccounting.org/asc/225/915/#225-915-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:10.440Z to 2026-09-09T23:09:10.440Z Record version: sha256:269528c12f386b057836ce07b20e06ade8a64dc12706c0ee2833725eb0b9a4f9 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
915-225-05-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-225-15-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-225-45-1SupersededAccounting Standards Update No. 2014-1006/10/2014