Accounting Research Tool
97X Real Estate

ASC 978 Real Estate—Time-Sharing Activities

ASC 978 Real Estate — Time-Sharing Activities

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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:
  1. Overall
  2. Statement of Cash Flows
  3. Accounting Changes and Error Corrections
  4. Receivables
  5. Inventory
  6. Other Assets and Deferred Costs
  7. Revenue Recognition
  8. Other Expenses
  9. Consolidation
  10. Leases.