# ASC 835-970-05: Interest — Real Estate—General — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/970/#05-overview-and-background)

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## ASC 835-970-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/835/970/#05-overview-and-background)

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##### [835-970-05-1](https://asc.understandingaccounting.org/asc/835/970/#835-970-05-1)

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This Subtopic provides guidance concerning the recognition of interest income on investor loans or advances to real estate ventures.

##### [835-970-05-2](https://asc.understandingaccounting.org/asc/835/970/#835-970-05-2)

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See also Subtopic 835-20.