ASC 972 Real Estate—Common Interest Realty Associations

ASC 972 Real Estate — Common Interest Realty Associations

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US GAAP

10 Overall 205 Presentation of Financial Statements 235 Notes to Financial Statements 360 Property, Plant, and Equipment 430 Deferred Revenue 605 Revenue Recognition 720 Other Expenses 740 Income Taxes 850 Related Party Disclosures

ASC 972 notes the following:

The Real Estate — Common Interest Realty Associations Topic addresses the unique accounting and reporting issues for common interest realty associations. This Topic includes the following Subtopics:

Overall
Presentation of Financial Statements
Notes to Financial Statements
Property, Plant, and Equipment
Deferred Revenue
Revenue Recognition
Other Expenses
Income Taxes
Related Party Disclosures.