ASC

Concept

significant accounting policies disclosure

Referenced in 1 subtopic across 1 area.

Presentation1

  1. 235-915Development Stage Entities235 Notes to Financial Statements

    This subtopic formerly required development stage entities to disclose their accounting policies and their development stage status within the notes to the financial statements. Every paragraph in it (Sections 05, 15, and 50) was superseded by Accounting Standards Update No. 2014-10, which eliminated the development stage entity reporting concept from U.S. GAAP. As a result, there are no remaining requirements under ASC 235-915.