{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/978/#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":"605","topic_title":"Revenue Recognition","subtopic":"605-978","subtopic_title":"Real Estate—Time-Sharing Activities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-978-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Affinity Program Superseded Accounting Standards Update No. 2014-09 05/28/2014
Amenities Superseded Accounting Standards Update No. 2014-09 05/28/2014
Assumption Superseded Accounting Standards Update No. 2014-09 05/28/2014
Continuing Investments Superseded Accounting Standards Update No. 2014-09 05/28/2014
Continuing Involvement (2nd def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Contract-for-Deed Superseded Accounting Standards Update No. 2014-09 05/28/2014
Exchange (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Fixed Time Superseded Accounting Standards Update No. 2014-09 05/28/2014
Full Accrual Method Superseded Accounting Standards Update No. 2014-09 05/28/2014
Incentive Superseded Accounting Standards Update No. 2014-09 05/28/2014
Independent Third Party Superseded Accounting Standards Update No. 2014-09 05/28/2014
Inducement Superseded Accounting Standards Update No. 2014-09 05/28/2014
Interval Superseded Accounting Standards Update No. 2014-09 05/28/2014
Mini-Vacation Superseded Accounting Standards Update No. 2014-09 05/28/2014
Other than Retail Land Sales Superseded Accounting Standards Update No. 2014-09 05/28/2014
Owners Association Superseded Accounting Standards Update No. 2014-09 05/28/2014
Percentage-of-Completion Method Superseded Accounting Standards Update No. 2014-09 05/28/2014
Phase Superseded Accounting Standards Update No. 2014-09 05/28/2014
Phase (2nd def.) Amended Accounting Standards Update No. 2014-06 03/14/2014
Planned Amenities Superseded Accounting Standards Update No. 2014-09 05/28/2014
Points Superseded Accounting Standards Update No. 2014-09 05/28/2014
Project Superseded Accounting Standards Update No. 2014-09 05/28/2014
Promised Amenities Superseded Accounting Standards Update No. 2014-09 05/28/2014
Recourse Superseded Accounting Standards Update No. 2014-09 05/28/2014
Relative Sales Value Method Superseded Accounting Standards Update No. 2014-09 05/28/2014
Reload Superseded Accounting Standards Update No. 2014-09 05/28/2014
Reload Transaction Superseded Accounting Standards Update No. 2014-09 05/28/2014
Reload Transaction Added Accounting Standards Update No. 2014-06 03/14/2014
Rescission Superseded Accounting Standards Update No. 2014-09 05/28/2014
Right-to-Use Superseded Accounting Standards Update No. 2014-09 05/28/2014
Sales Value Superseded Accounting Standards Update No. 2014-09 05/28/2014
Sampler Program Superseded Accounting Standards Update No. 2014-09 05/28/2014
Tenancy-for-Years Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Share Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Sharing Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Sharing Amended Accounting Standards Update No. 2014-06 03/14/2014
Time-Sharing Interest Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Sharing Special-Purpose Entity Superseded Accounting Standards Update No. 2014-09 05/28/2014
Uncollectibility Superseded Accounting Standards Update No. 2014-09 05/28/2014
Undivided Interest (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Unit Superseded Accounting Standards Update No. 2014-09 05/28/2014
Upgrade Superseded Accounting Standards Update No. 2014-09 05/28/2014
Upgrade Transaction Superseded Accounting Standards Update No. 2014-09 05/28/2014
Vacation Club Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-10-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-25-1 through 25-21
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-25-3 Amended Accounting Standards Update No. 2014-06 03/14/2014
978-605-25-12 Amended Accounting Standards Update No. 2014-06 03/14/2014
978-605-30-1 through 30-10
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-30-6 Amended Accounting Standards Update No. 2014-06 03/14/2014
978-605-55-1 through 55-95
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-55-16 Amended Accounting Standards Update No. 2014-06 03/14/2014
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