# ASC 915-10-15: Development Stage Entities — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/915/10/#15-scope-and-scope-exceptions)

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## ASC 915-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/915/10/#15-scope-and-scope-exceptions)

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##### [915-10-15-1](https://asc.understandingaccounting.org/asc/915/10/#915-10-15-1)

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[Paragraphs 915-10-15-1 through 15-5 superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/asc/915/10/#915-10-15-1).