S-X 1-02(h) Development stage company defined

FASB 7  (1975)  Development Stage Enterprises

• Supercedes FASB 33, 39, 40, 41, 46, 54, 70 and 82
• FASB summary
• FASB status

FIN 7 (1975)

SEC_CODE_REF_0090001192884

SOP 98-5    Reporting on the Costs of Start-Up Activities

AICPA article: Start-Up Costs

Technology / R&D Accounting