# ASC 310-976-05: Receivables — Real Estate—Retail Land — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/976/#05-overview-and-background)

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## ASC 310-976-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/310/976/#05-overview-and-background)

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##### [310-976-05-1](https://asc.understandingaccounting.org/asc/310/976/#310-976-05-1)

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This Subtopic provides measurement and disclosure guidance concerning receivables from retail land sales.