{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/20/#00-status","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":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-20","subtopic_title":"Real Estate Sales","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-20-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Conduit Debt SecuritiesSupersededAccounting Standards Update No. 2016-0202/25/2016
Conduit Debt SecurityAddedMaintenance Update 2014-20 (PDF)09/29/2014
Cost Recovery MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
Deposit MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
Fair Value (2nd def.)SupersededAccounting Standards Update No. 2016-0202/25/2016
Fair Value (3rd def.)AddedAccounting Standards Update No. 2012-0410/01/2012
Installment MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
Integral EquipmentSupersededAccounting Standards Update No. 2016-0202/25/2016
Market ParticipantsSupersededAccounting Standards Update No. 2016-0202/25/2016
Nonpublic Entity (1st def.)SupersededAccounting Standards Update No. 2016-0202/25/2016
Nonpublic Entity (1st def.)AmendedMaintenance Update 2014-20 (PDF)09/29/2014
Orderly TransactionSupersededAccounting Standards Update No. 2016-0202/25/2016
Reduced-Profit MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
Related PartiesSupersededAccounting Standards Update No. 2016-0202/25/2016
Sale-Leaseback AccountingSupersededAccounting Standards Update No. 2016-0202/25/2016
Sale-Leaseback AccountingAddedAccounting Standards Update No. 2014-0905/28/2014
360-10-05-1SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-05-1AmendedAccounting Standards Update No. 2014-0905/28/2014
360-10-05-2SupersededAccounting Standards Update No. 2016-0202/25/2016
360-10-15-1 through 15-6
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-15-1 through 15-3
AmendedAccounting Standards Update No. 2014-0905/28/2014
360-20-15-3AmendedAccounting Standards Update No. 2011-1012/14/2011
360-20-15-4AmendedAccounting Standards Update No. 2012-0410/01/2012
360-20-15-5AmendedAccounting Standards Update No. 2012-0410/01/2012
360-20-15-7AmendedAccounting Standards Update No. 2012-0410/01/2012
360-20-15-8AmendedAccounting Standards Update No. 2012-0410/01/2012
360-20-15-10AmendedAccounting Standards Update No. 2016-0101/05/2016
360-20-40-1 through 40-64
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-55-1 through 55-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-55-2AmendedMaintenance Update 2016-17 (PDF)09/02/2016
360-20-55-3AmendedAccounting Standards Update No. 2016-1912/14/2016
360-20-55-10AmendedMaintenance Update 2016-11 (PDF)06/27/2016
360-20-55-10AmendedAccounting Standards Update No. 2014-0905/28/2014
360-20-55-11SupersededAccounting Standards Update No. 2014-0905/28/2014
360-20-55-12 through 55-17
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-55-18SupersededAccounting Standards Update No. 2014-0905/28/2014
360-20-55-19 through 55-67
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-55-21AmendedAccounting Standards Update No. 2014-0905/28/2014
360-20-55-68 through 55-77
SupersededAccounting Standards Update No. 2014-0905/28/2014
360-20-55-68 through 55-77
AddedAccounting Standards Update No. 2011-1012/14/2011
360-20-60-1 through 60-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-65-2AddedAccounting Standards Update No. 2011-1012/14/2011
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