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The following table identifies the changes made to this Subtopic.
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Full Accrual MethodSupersededAccounting Standards Update No. 2014-0905/28/2014
976-705-30-1SupersededAccounting Standards Update No. 2014-0905/28/2014
976-705-30-2AmendedAccounting Standards Update No. 2014-0905/28/2014
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This Subtopic provides measurement guidance concerning the cost of retail land sales.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 976-10-15.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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See Subtopic 340-40 for guidance on incremental costs of obtaining a contract with a customer and costs to fulfill a contract.
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