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ASC 972 Real Estate—Common Interest Realty Associations

ASC 972 Real Estate — Common Interest Realty Associations

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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:
  1. Overall
  2. Presentation of Financial Statements
  3. Notes to Financial Statements
  4. Property, Plant, and Equipment
  5. Deferred Revenue
  6. Revenue Recognition
  7. Other Expenses
  8. Income Taxes
  9. Related Party Disclosures.