ASC 978 Real Estate—Time-Sharing Activities

ASC 978 Real Estate — Time-Sharing Activities

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

US GAAP

10 Overall 230 Statement of Cash Flows 250 Accounting Changes and Error Corrections 310 Receivables 330 Inventory 340 Other Assets and Deferred Costs 605 Revenue Recognition 720 Other Expenses 810 Consolidation 840 Leases

ASC 978 notes the following:

The Real Estate — Time-Sharing Activities Topic addresses the unique accounting and reporting issues for real estate time-sharing activities. This Topic includes the following Subtopics:

Overall
Statement of Cash Flows
Accounting Changes and Error Corrections
Receivables
Inventory
Other Assets and Deferred Costs
Revenue Recognition
Other Expenses
Consolidation
Leases.