Deloitte
Accounting Research Tool
...
Industry

ASC 915 Development Stage Entities

ASC 915 Development Stage Entities

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

  • US GAAP
ASC 915 has been superseded by Accounting Standards Update (ASU) 2014-10.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.