# ASC 310-978-00: Receivables — Real Estate—Time-Sharing Activities — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/310/978/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:34:09.771Z to 2026-09-09T23:34:09.771Z Record version: sha256:3bcbbb72a20df6d93169ecc89c9db4876623a967037ed296f8c0c9b196d425d9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-978-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/310/978/#00-status) SEC content: no ##### [310-978-00-1](https://asc.understandingaccounting.org/asc/310/978/#310-978-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:34:09.771Z to 2026-09-09T23:34:09.771Z Record version: sha256:c3948cf5d82c3ee1012ad4a0dc50d70cb402c69e43cd03484e5e997f030a77ca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AssumptionSupersededAccounting Standards Update No. 2014-0905/28/2014
Modification (2nd def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Percentage-of-Completion MethodSupersededAccounting Standards Update No. 2014-0905/28/2014
Sales ValueSupersededAccounting Standards Update No. 2014-0905/28/2014
Time-SharingAmendedAccounting Standards Update No. 2014-0603/14/2014
Undivided Interest (2nd def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
978-310-30-1SupersededAccounting Standards Update No. 2014-0905/28/2014
978-310-30-2SupersededAccounting Standards Update No. 2014-0905/28/2014
978-310-35-4AmendedAccounting Standards Update No. 2022-0203/31/2022
978-310-35-4 through 35-6
AmendedAccounting Standards Update No. 2014-0905/28/2014
978-310-35-4AmendedAccounting Standards Update No. 2014-0603/14/2014
978-310-35-5AmendedAccounting Standards Update No. 2016-1306/16/2016
978-310-35-6AmendedAccounting Standards Update No. 2016-1306/16/2016
978-310-35-7SupersededAccounting Standards Update No. 2014-0905/28/2014
978-310-40-1SupersededAccounting Standards Update No. 2014-0905/28/2014
978-310-40-2SupersededAccounting Standards Update No. 2014-0905/28/2014
978-310-45-1SupersededAccounting Standards Update No. 2014-0905/28/2014
978-310-50-1AmendedAccounting Standards Update No. 2014-0905/28/2014