{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/915/","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.","number":"810-915","topic":"810","title":"Development Stage Entities","area":"Broad Transactions","paragraphs":5,"summary":"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 Every paragraph in this subtopic — including its scope, overview, and subsequent measurement guidance — was superseded by Accounting Standards Update No. 2014-10, which eliminated the concept of a development stage entity from U.S. GAAP. 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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Superseded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Superseded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Superseded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Superseded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 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2014-10</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9243523db422b2d458d8806b52193f960d116b445b17392938a30d30260f6ef2","downloaded_from":"2026-09-10T01:30:55.736Z","last_downloaded_at":"2026-09-10T01:30:55.736Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477901","source_sha256":"4cb83f11acd1a87cded634059093e2bc3a6f22d3005a1fdf0d02280e3ea678b5"}},{"citation":"810-915-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-10</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7ad3f639eb44dbc85053a2479be7f4a4c1dc81d98ec278532628747254cc7b6","downloaded_from":"2026-09-10T01:30:55.736Z","last_downloaded_at":"2026-09-10T01:30:55.736Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477901","source_sha256":"4cb83f11acd1a87cded634059093e2bc3a6f22d3005a1fdf0d02280e3ea678b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:611e59508f7c8005d871506f7f6c8e8c6217e18c448b34184c198679e778d453","downloaded_from":"2026-09-10T01:30:55.736Z","last_downloaded_at":"2026-09-10T01:30:55.736Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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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":["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."],"categories":["Consolidation","Transition and effective dates","Presentation"],"audience_level":"intermediate","student_note":"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.","related_topics":["810-10","915","810-20","275"],"key_concepts":["development stage entity","superseded guidance","consolidation","variable interest entity","sufficiency of equity investment at risk","codification housekeeping"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b92d040cd0d1276eeccfdebdd74565258cae263ee4b6e9816ca895b00aab4db4","downloaded_from":"2026-09-10T01:30:44.132Z","last_downloaded_at":"2026-09-10T01:30:55.736Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"210-915","title":"Development Stage Entities","topic_title":"Balance Sheet","score":0.8732,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dd7845e09e6e792fef96317e116bf36c8e3c79f9c29077dc8bd3fd8dda93df3","downloaded_from":"2026-09-09T22:59:54.936Z","last_downloaded_at":"2026-09-09T23:00:06.175Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-915","title":"Development Stage Entities","topic_title":"Income Statement","score":0.8555,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8635d529dabe4761883daaeea39ee4ab59629ba2686536a70829c78ceaea0dac","downloaded_from":"2026-09-09T23:09:10.440Z","last_downloaded_at":"2026-09-09T23:09:21.836Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"230-915","title":"Development Stage Entities","topic_title":"Statement of Cash Flows","score":0.8549,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4952e6d7904ffc609ecb61fd76976ca4afaedb8e546e5af21577c29d4decf78c","downloaded_from":"2026-09-09T23:12:12.874Z","last_downloaded_at":"2026-09-09T23:12:23.520Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"915-10","title":"Overall","topic_title":"Development Stage Entities","score":0.8541,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5714ad4a0e11f86f1adfb6d8a4eff040c2dd3ab3da8c47d825c5fb7f78615a03","downloaded_from":"2026-09-10T02:10:30.408Z","last_downloaded_at":"2026-09-10T02:10:38.852Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"235-915","title":"Development Stage Entities","topic_title":"Notes to Financial Statements","score":0.8497,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95016ae8227573e825915017cd8803dcb9d285e62d5c4776428416dbbcdd3a20","downloaded_from":"2026-09-09T23:15:05.293Z","last_downloaded_at":"2026-09-09T23:15:17.796Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"205-915","title":"Development Stage Entities","topic_title":"Presentation of Financial 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