ASC 915 Development Stage Entities

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US GAAP

10 Overall 205 Presentation of Financial Statements 210 Balance Sheet 215 Statement of Shareholder Equity 225 Income Statement 230 Statement of Cash Flows 235 Notes to Financial Statements 340 Other Assets and Deferred Costs 605 Revenue Recognition 810 Consolidation

ASC 915 has been superseded by Accounting Standards Update (ASU) 2014-10. The amendments made by ASU 2014-10 are effective for public business entities for annual reporting periods beginning after December 15, 2014, and interim periods therein. For other entities, the amendments are effective for annual reporting periods beginning after December 15, 2014, and for interim reporting periods beginning after December 15, 2015.