{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/250/978/#05-overview-and-background","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"250","topic_title":"Accounting Changes and Error Corrections","subtopic":"250-978","subtopic_title":"Real Estate—Time-Sharing Activities","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"250-978-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic addresses changes in the delineation of <a href=\"/glossary/t/#time-share\" class=\"term\" title=\"See Interval.\"><span>time-share</span></a> projects and phases.</div></div>","snippet":"This Subtopic addresses changes in the delineation of time-share projects and phases.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7748c48f83e72acb14449dacf2a35386cd62397ca727a3f89addbeb24fbcf22","downloaded_from":"2026-09-09T23:17:35.160Z","last_downloaded_at":"2026-09-09T23:17:35.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479021","source_sha256":"a2052e65a928f525ddd3200c55c2bb4140d36c63af95491a1a5c0a2057104bc7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8a834c0cd935ec0e7d530a94f26bfa7dd8a40dfa2fa57a912ba7ac8b8fd4eb2","downloaded_from":"2026-09-09T23:17:35.160Z","last_downloaded_at":"2026-09-09T23:17:35.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479021","source_sha256":"a2052e65a928f525ddd3200c55c2bb4140d36c63af95491a1a5c0a2057104bc7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d3a1d89aca30e5b8ca0f95f6d2e986b8acd90856ac9f8bf253f8742cbbaed23","downloaded_from":"2026-09-09T23:17:35.160Z","last_downloaded_at":"2026-09-09T23:17:35.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479021","source_sha256":"a2052e65a928f525ddd3200c55c2bb4140d36c63af95491a1a5c0a2057104bc7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d3a1d89aca30e5b8ca0f95f6d2e986b8acd90856ac9f8bf253f8742cbbaed23","downloaded_from":"2026-09-09T23:17:35.160Z","last_downloaded_at":"2026-09-09T23:17:35.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479021","source_sha256":"a2052e65a928f525ddd3200c55c2bb4140d36c63af95491a1a5c0a2057104bc7"}}