cross-reference to topic 505

Presentation2

1. 215-10Overall215 Statement of Shareholder Equity

   ASC 215-10 is a placeholder ("link") subtopic for the statement of shareholder equity. It contains no substantive recognition or measurement rules; its only content directs users to Topic 505 for disclosure guidance on the items that make up shareholders' equity.

2. 215-915Development Stage Entities215 Statement of Shareholder Equity

   ASC 215-915 formerly prescribed how a development stage entity presented its statement of shareholder equity — notably cumulative, inception-to-date detail of each equity issuance (dates, shares, dollar amounts, nature of consideration). Every paragraph in this subtopic (215-915-05-1, 15-1, and 45-1 through 45-3) was superseded by ASU 2014-10, which eliminated the development stage entity reporting concept from U.S. GAAP. There are consequently no remaining requirements under this subtopic; a development stage entity now follows the same equity presentation guidance as any other reporting entity.