sufficiency of equity investment at risk

Broad Transactions1

1. 810-915Development Stage Entities810 Consolidation

   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 Every paragraph in this subtopic — including its scope, overview, and subsequent measurement guidance — was superseded by Accounting Standards Update No. 2014-10, which eliminated the concept of a development stage entity from U.S. GAAP.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.