# ASC 605-970-15: Revenue Recognition — Real Estate—General — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/970/#15-scope-and-scope-exceptions)

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## ASC 605-970-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/605/970/#15-scope-and-scope-exceptions)

SEC content: no

##### [605-970-15-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

### Real Estate Syndication

##### [605-970-15-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-15-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-15-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-4)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-15-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-5)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-970-15-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-6)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).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

##### [605-970-15-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-7)

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Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).