# ASC 810-915: Consolidation — Development Stage Entities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/810/915/) 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): 2026-09-10T01:30:44.132Z to 2026-09-10T01:30:55.736Z Record version: sha256:4de89db3cd4fe29ee537d598389aa2108e6c6afdc6e2df7bf2097280149bf588 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-915: Consolidation — Development Stage Entities ### Machine-generated study aids ```json { "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 Every paragraph in this subtopic — including its scope, overview, and subsequent measurement guidance — was superseded by Accounting Standards Update No. 2014-10, which eliminated the concept of a development stage entity from U.S. GAAP. 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"key_points": [ "All paragraphs of this subtopic (810-915-05-1, 810-915-15-1, 810-915-35-1 and 810-915-35-2) were superseded by Accounting Standards Update No. 2014-10.", "ASU 2014-10 removed the development stage entity concept from U.S. GAAP, so no separate inception-to-date or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interest entity and voting interest models in Subtopics 810-10 and 810-20.", "Because the subtopic contains only superseded paragraphs, it should be cited only for historical or transition purposes, not as current authority."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" ] } ``` Source downloaded (UTC): 2026-09-10T01:30:44.132Z to 2026-09-10T01:30:44.132Z Record version: sha256:6c559f33bf3a134079a710b6a39df61083950f9d5ecc8408911c0b5e7a7783a5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-915-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/810/915/#00-status) SEC content: no ##### [810-915-00-1](https://asc.understandingaccounting.org/asc/810/915/#810-915-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:44.132Z to 2026-09-10T01:30:44.132Z Record version: sha256:0784710835365eee11e0a5a1d156623c635f4128b63e907822370eba45d8cee4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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

Source downloaded (UTC): 2026-09-10T01:30:46.940Z to 2026-09-10T01:30:46.940Z Record version: sha256:db3fbcae211a8fde95c947aa84ce88f52e0a8def109be2b5b255f28f2c703f4a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-915-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/810/915/#05-overview-and-background) SEC content: no ##### [810-915-05-1](https://asc.understandingaccounting.org/asc/810/915/#810-915-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:46.940Z to 2026-09-10T01:30:46.940Z Record version: sha256:ce962f267c6c6304b508e116b11ebcd82b421a5ce25f18f9487e7b5d6962cdb7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/). Source downloaded (UTC): 2026-09-10T01:30:50.862Z to 2026-09-10T01:30:50.862Z Record version: sha256:4cf0ea1db454d769d1896134e385d1fa440b1fc20c11f1ed36db0f88ac1f40fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-915-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/810/915/#15-scope-and-scope-exceptions) SEC content: no ##### [810-915-15-1](https://asc.understandingaccounting.org/asc/810/915/#810-915-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:50.862Z to 2026-09-10T01:30:50.862Z Record version: sha256:9bf3b2d4153c3db7a37adff23734c047ee4378419ef81dc3362f3aa0d6fa7889 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/). Source downloaded (UTC): 2026-09-10T01:30:54.000Z to 2026-09-10T01:30:54.000Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-915-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/810/915/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T01:30:55.736Z to 2026-09-10T01:30:55.736Z Record version: sha256:c00d868e4fec1c74d2e1c567a57fd8f10c966804168e5a59b271e350bab1f0b7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-915-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/810/915/#35-subsequent-measurement) SEC content: no ##### [810-915-35-1](https://asc.understandingaccounting.org/asc/810/915/#810-915-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:55.736Z to 2026-09-10T01:30:55.736Z Record version: sha256:9243523db422b2d458d8806b52193f960d116b445b17392938a30d30260f6ef2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/). ##### [810-915-35-2](https://asc.understandingaccounting.org/asc/810/915/#810-915-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:55.736Z to 2026-09-10T01:30:55.736Z Record version: sha256:c7ad3f639eb44dbc85053a2479be7f4a4c1dc81d98ec278532628747254cc7b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).