{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/972/#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":"360-972","subtopic_title":"Real Estate—Common Interest Realty Associations","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-972-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">No updates have been made to this subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL56955777-165358\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/n/#nonreciprocal-transfer\" class=\"term\" title=\"Nonreciprocal transfer is a transfer of assets or services in one direction, either from an entity to its owners (whether or not in exchange for their ownership interests) or to another entity, or from owners or another entity to the entity. An entity's reacquisition of its outstanding stock is an example of a nonreciprocal transfer.\"><span>Nonreciprocal Transfer</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a> </td> <td class=\"entry\">09/29/2014</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/360/972/#360-972-30-1\" class=\"xref\">972-360-30-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a> </td> <td class=\"entry\">09/29/2014</td> </tr> </table> </div> </div>","snippet":"No updates have been made to this subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nNonreciprocal Transfer | Added | Maintenance Update 2014-20 | 09/29/2014 |\n| | | |\n972-360-30-1 | Amended | Ma…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:736d9be6591f611234be77428417d34520a3924ebaaf9bafada8e74e0bebd62f","downloaded_from":"2026-09-10T00:12:38.565Z","last_downloaded_at":"2026-09-10T00:12:38.565Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477768","source_sha256":"684b5bb0dac539d02124ff13a32553c61839b816a6c6084a23ab4d35e5e72528"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fd9c0e3b00eb48235a30fd907ea17abbe1712dbe17eabcd6ccd260c206ad45a","downloaded_from":"2026-09-10T00:12:38.565Z","last_downloaded_at":"2026-09-10T00:12:38.565Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477768","source_sha256":"684b5bb0dac539d02124ff13a32553c61839b816a6c6084a23ab4d35e5e72528"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df9d4158e6ec04b30dcc0373a0c668f6bc60c5b169bd43b8e1c9ae7f93022b3a","downloaded_from":"2026-09-10T00:12:38.565Z","last_downloaded_at":"2026-09-10T00:12:38.565Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477768","source_sha256":"684b5bb0dac539d02124ff13a32553c61839b816a6c6084a23ab4d35e5e72528"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df9d4158e6ec04b30dcc0373a0c668f6bc60c5b169bd43b8e1c9ae7f93022b3a","downloaded_from":"2026-09-10T00:12:38.565Z","last_downloaded_at":"2026-09-10T00:12:38.565Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477768","source_sha256":"684b5bb0dac539d02124ff13a32553c61839b816a6c6084a23ab4d35e5e72528"}}