# ASC 978-10-00: Real Estate—Time-Sharing Activities — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/978/10/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T02:27:02.409Z to 2026-09-10T02:27:02.409Z Record version: sha256:3951afb22a03097f589f224f708516ebcad4af8e03e35bbac7a556cd1dc560a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 978-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/978/10/#00-status) SEC content: no ##### [978-10-00-1](https://asc.understandingaccounting.org/asc/978/10/#978-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:27:02.409Z to 2026-09-10T02:27:02.409Z Record version: sha256:12816ac3a39eedb6784a2a4537b89beaef8de1f921062967bf61408ef25024ab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Exchange (2nd def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Fair ValueAddedAccounting Standards Update No. 2014-0905/28/2014
Fractional InterestsAddedAccounting Standards Update No. 2014-0603/14/2014
Integral EquipmentAddedAccounting Standards Update No. 2014-0905/28/2014
Phase (2nd def.)AmendedAccounting Standards Update No. 2014-0603/14/2014
Time-SharingAmendedAccounting Standards Update No. 2014-0603/14/2014
Undivided Interest (2nd def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
978-10-05-1AmendedAccounting Standards Update No. 2016-0202/25/2016
978-10-05-1AmendedAccounting Standards Update No. 2014-0905/28/2014
978-10-05-2AmendedAccounting Standards Update No. 2016-0202/25/2016
978-10-05-2AmendedAccounting Standards Update No. 2014-0905/28/2014
978-10-05-4SupersededAccounting Standards Update No. 2014-0905/28/2014
978-10-05-6AmendedAccounting Standards Update No. 2014-0603/14/2014
978-10-15-4AmendedAccounting Standards Update No. 2014-0905/28/2014
978-10-15-7 through 15-12
AddedAccounting Standards Update No. 2014-0905/28/2014