# ASC 230-915: Statement of Cash Flows — Development Stage Entities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/230/915/) 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): 2026-09-09T23:12:12.874Z to 2026-09-09T23:12:23.520Z Record version: sha256:16cd9e4efa9138ed10879bc6cf0b69fb8d427abd5da58a83326096368b4e2977 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-915: Statement of Cash Flows — Development Stage Entities ### Machine-generated study aids ```json { "summary": "ASC 230-915 formerly required a development stage entity to present inception-to-date (cumulative) amounts in its statement of cash flows in addition to the amounts for the current period. Every paragraph in the subtopic (230-915-05-1, 15-1, and 45-1) was superseded by ASU 2014-10, which eliminated the development stage entity reporting concept from U.S. GAAP. As a result, entities formerly in the development stage now prepare a statement of cash flows under ASC 230 exactly like any other entity, with no cumulative-since-inception column.", "key_points": [ "All content of ASC 230-915 — paragraphs 230-915-05-1, 230-915-15-1, and 230-915-45-1 — has been superseded by Accounting Standards Update No. 2014-10.", "ASU 2014-10 removed the incremental reporting requirements unique to development stage entities, including the inception-to-date cash flow information previously required by 230-915-45-1.", "Because the subtopic is empty, a development stage entity's cash flow statement is governed solely by the general requirements of ASC 230 (operating, investing, and financing classifications).", "No scope guidance remains in 230-915-15, so there is no separate class of entity to which special cash flow presentation applies.", "Students should treat this subtopic as historical: it is retained in the Codification only as a superseded shell for reference and transition purposes." ], "categories": [ "Presentation", "Cash flows", "Transition and effective dates", "Financial statement presentation" ], "audience_level": "introductory", "student_note": "The takeaway is simply that development stage entity reporting no longer exists: ASU 2014-10 wiped out the inception-to-date cash flow column. The common mistake is citing old pre-2014 guidance or textbooks that still require cumulative-since-inception disclosures for start-up companies.", "related_topics": [ "230", "915", "205-40", "275" ], "key_concepts": [ "development stage entity", "superseded guidance", "inception-to-date information", "statement of cash flows", "cumulative amounts since inception", "presentation requirements" ] } ``` Source downloaded (UTC): 2026-09-09T23:12:12.874Z to 2026-09-09T23:12:12.874Z Record version: sha256:1d3b64e8bf7fc3377fdd3ac5224d780c10ebd1071aa8de7f441a773b0b87ad5b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-915-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/230/915/#00-status) SEC content: no ##### [230-915-00-1](https://asc.understandingaccounting.org/asc/230/915/#230-915-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:12:12.874Z to 2026-09-09T23:12:12.874Z Record version: sha256:3c791788b1e0d7546500179234fdf851b7e1d1e0aca32b1b645e3a98e6c919c1 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
915-230-05-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-230-15-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-230-45-1SupersededAccounting Standards Update No. 2014-1006/10/2014
Source downloaded (UTC): 2026-09-09T23:12:14.518Z to 2026-09-09T23:12:14.518Z Record version: sha256:5b2861bb729eaed24c9cb5b3911ded9091cf61011efcf0f5293e25e37ad09453 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-915-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/230/915/#05-overview-and-background) SEC content: no ##### [230-915-05-1](https://asc.understandingaccounting.org/asc/230/915/#230-915-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:12:14.518Z to 2026-09-09T23:12:14.518Z Record version: sha256:8360a57fe0d298a0fc7de5ef116fdb47d1e28db02ac3d775e1cc30307d79f12b 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): 2026-09-09T23:12:17.521Z to 2026-09-09T23:12:17.521Z Record version: sha256:6d9b529e5f39ca4091fe3a13238916cd056e1e22308edca96c7a70012ab34fab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-915-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/230/915/#15-scope-and-scope-exceptions) SEC content: no ##### [230-915-15-1](https://asc.understandingaccounting.org/asc/230/915/#230-915-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:12:17.521Z to 2026-09-09T23:12:17.521Z Record version: sha256:c818205a2780a2944680d4f6780ea5b8b36e5a6c11082e11d28ae6ad4fe0cc5f 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): 2026-09-09T23:12:20.641Z to 2026-09-09T23:12:20.641Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-915-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/230/915/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:12:23.520Z to 2026-09-09T23:12:23.520Z Record version: sha256:bc3535c59d24f67f76a3e8b8a95de00cd25453af2c24649cacdacdda54ad9ffe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-915-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/230/915/#45-other-presentation-matters) SEC content: no ##### [230-915-45-1](https://asc.understandingaccounting.org/asc/230/915/#230-915-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:12:23.520Z to 2026-09-09T23:12:23.520Z Record version: sha256:c151acdd86bdeda80f560b328ff90dcfbd93cc04493630f38d7bb6100ecff11a 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/).