# ASC 605-970-05: Revenue Recognition — Real Estate—General — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/970/#05-overview-and-background)

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## ASC 605-970-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/605/970/#05-overview-and-background)

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##### [605-970-05-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

### Real Estate Syndication

##### [605-970-05-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-05-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-05-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-4)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-05-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-5)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-05-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-6)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-05-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-7)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-05-8](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-8)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-05-9](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-9)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-05-10](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-10)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

### Real Estate Project Costs

##### [605-970-05-11](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-11)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).