Proposed ASU 2011-210 — Real Estate—Investment Property Entities (Topic 973)

The amendments in this proposed Update would provide accounting guidance for an entity that meets the criteria to be an investment property entity.

For more information, see the following:

Issued: October 21, 2011

Comments Due: January 5, 2012

The Exposure Draft identifies the Codification Sections that may be changed upon issuance of this guidance.

• 323-10-15-1
• 805-20-30-1
• 810-10-15-1
• 820-10-15-1
• 820-10-35-1
• 970-10-05-1
• 972-10-05-1
• 974-10-05-1
• 976-10-05-1
• 978-10-05-1