# ASC 810-915-05: Consolidation — Development Stage Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/915/#05-overview-and-background)

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## ASC 810-915-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/810/915/#05-overview-and-background)

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##### [810-915-05-1](https://asc.understandingaccounting.org/asc/810/915/#810-915-05-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).