ASC 810-915

Development Stage Entities

810 Consolidation

Download JSON Download Markdown5 paragraphs · 5 sectionsJump to summary

Source downloaded: 2026-09-10T01:30:55.736Z.Record version 4de89db3cd4f. Effective date must be checked in the source.

In brief

IntermediateConsolidation Transition and effective dates Presentation

ASC 810-915 was the intersection subtopic that applied the consolidation guidance of Topic 810 to development stage entities (entities devoting substantially all efforts to establishing a new business without significant revenue). Every paragraph in this subtopic — including its scope, overview, and subsequent measurement guidance — was superseded by Accounting Standards Update No. 2014-10, which eliminated the concept of a development stage entity from U.S. GAAP. There is therefore no remaining substantive guidance here; consolidation of such entities is analyzed solely under the general Topic 810 model.

Key points (4)

All paragraphs of this subtopic (810-915-05-1, 810-915-15-1, 810-915-35-1 and 810-915-35-2) were superseded by Accounting Standards Update No. 2014-10.
ASU 2014-10 removed the development stage entity concept from U.S. GAAP, so no separate inception-to-date or development-stage consolidation guidance survives in Topic 810.
Entities formerly characterized as development stage entities are now consolidated (or not) under the general variable interest entity and voting interest models in Subtopics 810-10 and 810-20.
Because the subtopic contains only superseded paragraphs, it should be cited only for historical or transition purposes, not as current authority.

For students. Exam trap: candidates sometimes still apply "development stage entity" rules (inception-to-date columns, special VIE equity-at-risk relief); after ASU 2014-10 the concept is gone and start-up entities follow ordinary GAAP, including the standard VIE analysis of whether equity investment at risk is sufficient.

development stage entity superseded guidance consolidation variable interest entity sufficiency of equity investment at risk codification housekeeping

Machine-generated study aid for ASC 810-915. Check the source paragraphs below.

810-915-00Status

Source downloaded: 2026-09-10T01:30:44.132Z.Record version 6c559f33bf3a. Effective date must be checked in the source.

810-915-00-1

The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Development Stage Entity	Superseded	Accounting Standards Update No. 2014-10	06/10/2014

915-810-05-1	Superseded	Accounting Standards Update No. 2014-10	06/10/2014
915-810-15-1	Superseded	Accounting Standards Update No. 2014-10	06/10/2014
915-810-35-1	Superseded	Accounting Standards Update No. 2014-10	06/10/2014
915-810-35-2	Superseded	Accounting Standards Update No. 2014-10	06/10/2014