Accounting Research Tool
97X Real Estate

ASC 974 Real Estate—Real Estate Investment Trusts

ASC 974 Real Estate — Real Estate Investment Trusts

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ASC 974 notes the following:
The Real Estate — Real Estate Investment Trusts Topic addresses the unique accounting and reporting issues for real estate investment trusts. This Topic includes the following Subtopics:
  1. Overall
  2. Investments — Equity Method and Joint Ventures
  3. Revenue Recognition
  4. Consolidation
  5. Interest
  6. Leases.