{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/915/#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":"810","topic_title":"Consolidation","subtopic":"810-915","subtopic_title":"Development Stage Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-915-00-1","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=\"SL51807746-203527\"><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Superseded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/810/915/#810-915-05-1\" class=\"xref\">915-810-05-1</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Superseded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/810/915/#810-915-15-1\" class=\"xref\">915-810-15-1</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Superseded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/810/915/#810-915-35-1\" class=\"xref\">915-810-35-1</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Superseded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/810/915/#810-915-35-2\" class=\"xref\">915-810-35-2</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 | 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