{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/915/10/#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. 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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Superseded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\"> <strong class=\"ph b\">Investee</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Superseded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\"> <strong class=\"ph b\">Public Business Entity</strong> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a> </td> <td class=\"entry\">06/27/2016</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Public Business Entity</strong> </td> <td class=\"entry\">Added</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\"> <strong class=\"ph b\">Research and Development</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Superseded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\"> <strong class=\"ph b\">Subsidiary</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Superseded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/915/10/#915-10-05-1\" class=\"xref\">915-10-05-1</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Superseded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/915/10/#915-10-05-2\" class=\"xref\">915-10-05-2</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> <tr> <td class=\"entry\"> <a href=\"/asc/915/10/#915-10-15-1\" class=\"xref\">915-10-15-1 through 15-5</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/915/10/#915-10-65-1\" class=\"xref\">915-10-65-1</a> </td> <td class=\"entry\">Added</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 | 06/10/…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b297a0914e1a18d29970c31441efa22dec41109d16da860278ebf2f956e75b92","downloaded_from":"2026-09-10T02:10:30.408Z","last_downloaded_at":"2026-09-10T02:10:30.408Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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