- US GAAP
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:
- Real Estate — General
- Real Estate — Common Interest Realty Associations
- Real Estate — Real Estate Investment Trusts
- Real Estate — Retail Land
- Real Estate — Time-Sharing Activities.
Additionally, Subtopic 360-20 provides guidance for general real estate transactions other than retail land.