# ASC 340-915-00: Other Assets and Deferred Costs — Development Stage Entities — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/340/915/#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): 2026-09-09T23:56:51.161Z to 2026-09-09T23:56:51.161Z Record version: sha256:4ddb6bbfdf7b2549b1371ca8c0f8f56cd3555f6e3b77683313f72206d783332f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-915-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/340/915/#00-status) SEC content: no ##### [340-915-00-1](https://asc.understandingaccounting.org/asc/340/915/#340-915-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:56:51.161Z to 2026-09-09T23:56:51.161Z Record version: sha256:95ff7ce06114e4b437ef510594034b6f14efbe101f486ce9e543238bfc852e44 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
915-340-05-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-340-15-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-340-25-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-340-35-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-340-35-2SupersededAccounting Standards Update No. 2014-1006/10/2014