# ASC 230-915-00: Statement of Cash Flows — Development Stage Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/915/#00-status)

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## ASC 230-915-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/230/915/#00-status)

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##### [230-915-00-1](https://asc.understandingaccounting.org/asc/230/915/#230-915-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51807619-203524"><tbody><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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr></tbody></table>