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97X Real Estate

ASC 970 Real Estate—General

ASC 970 Real Estate — General

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ASC 970 notes the following:
The Codification contains several Topics for Real Estate due to the differing accounting treatment for various real estate subindustries. The Topics include:
  1. Real Estate — General
  2. Real Estate — Common Interest Realty Associations
  3. Real Estate — Real Estate Investment Trusts
  4. Real Estate — Retail Land
  5. Real Estate — Time-Sharing Activities.
Additionally, Subtopic 360-20 provides guidance for general real estate transactions other than retail land.