{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/915/#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":"230","topic_title":"Statement of Cash Flows","subtopic":"230-915","subtopic_title":"Development Stage Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-915-00-1","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=\"SL51807619-203524\"><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Superseded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/230/915/#230-915-05-1\" class=\"xref\">915-230-05-1</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Superseded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/230/915/#230-915-15-1\" class=\"xref\">915-230-15-1</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Superseded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/230/915/#230-915-45-1\" class=\"xref\">915-230-45-1</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Superseded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":"sha256:3c791788b1e0d7546500179234fdf851b7e1d1e0aca32b1b645e3a98e6c919c1","downloaded_from":"2026-09-09T23:12:12.874Z","last_downloaded_at":"2026-09-09T23:12:12.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477842","source_sha256":"43a753a2beb8aef57c77137b438635564cf23c8d243fbe55e6a70b8fa7259592"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5223dcea75e96612c4eb436ae819c5d925f3f228f95422fd5999849e384e931","downloaded_from":"2026-09-09T23:12:12.874Z","last_downloaded_at":"2026-09-09T23:12:12.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477842","source_sha256":"43a753a2beb8aef57c77137b438635564cf23c8d243fbe55e6a70b8fa7259592"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d3b64e8bf7fc3377fdd3ac5224d780c10ebd1071aa8de7f441a773b0b87ad5b","downloaded_from":"2026-09-09T23:12:12.874Z","last_downloaded_at":"2026-09-09T23:12:12.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477842","source_sha256":"43a753a2beb8aef57c77137b438635564cf23c8d243fbe55e6a70b8fa7259592"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d3b64e8bf7fc3377fdd3ac5224d780c10ebd1071aa8de7f441a773b0b87ad5b","downloaded_from":"2026-09-09T23:12:12.874Z","last_downloaded_at":"2026-09-09T23:12:12.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477842","source_sha256":"43a753a2beb8aef57c77137b438635564cf23c8d243fbe55e6a70b8fa7259592"}}