# ASC 810-970-05: Consolidation — Real Estate—General — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/970/#05-overview-and-background)

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## ASC 810-970-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/810/970/#05-overview-and-background)

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##### [810-970-05-1](https://asc.understandingaccounting.org/asc/810/970/#810-970-05-1)

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This Subtopic provides guidance on consolidation matters incremental to the real estate industry.