{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/972/#50-disclosure","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":"605","topic_title":"Revenue Recognition","subtopic":"605-972","subtopic_title":"Real Estate—Common Interest Realty Associations","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-972-50-1","para":"50-1","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9f3cbc7c2373965f0dac0aa1b2c5f480437f103d5543ea3b52299a18083c5e7","downloaded_from":"2026-09-10T00:52:40.219Z","last_downloaded_at":"2026-09-10T00:52:40.219Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478224","source_sha256":"21732a73e0caed9c847d0da4ca5c6a595e9d282362a036d13c43e74befee25bd"}},{"citation":"605-972-50-2","para":"50-2","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bef554c028c4e0135d40cdd684175a0a68721ee28b18249e1d627d3ede048edf","downloaded_from":"2026-09-10T00:52:40.219Z","last_downloaded_at":"2026-09-10T00:52:40.219Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478224","source_sha256":"21732a73e0caed9c847d0da4ca5c6a595e9d282362a036d13c43e74befee25bd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d92e1268a07ad60d3cb3ee4291a04a9dfd0fbd755a3f24395758645534f10adf","downloaded_from":"2026-09-10T00:52:40.219Z","last_downloaded_at":"2026-09-10T00:52:40.219Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478224","source_sha256":"21732a73e0caed9c847d0da4ca5c6a595e9d282362a036d13c43e74befee25bd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9967c954689c873e75f89fbe9ef6af8c5fc739c5c25525c232a56609964ab9da","downloaded_from":"2026-09-10T00:52:40.219Z","last_downloaded_at":"2026-09-10T00:52:40.219Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478224","source_sha256":"21732a73e0caed9c847d0da4ca5c6a595e9d282362a036d13c43e74befee25bd"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9967c954689c873e75f89fbe9ef6af8c5fc739c5c25525c232a56609964ab9da","downloaded_from":"2026-09-10T00:52:40.219Z","last_downloaded_at":"2026-09-10T00:52:40.219Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478224","source_sha256":"21732a73e0caed9c847d0da4ca5c6a595e9d282362a036d13c43e74befee25bd"}}