11/15/2020 978 Real Estate—Time-Sharing Activities | DART – Deloitte Accounting Research Tool

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97X Real Estate 

ASC 978 Real Estate—Time-Sharing Activities

ASC 978 Real Estate — Time-Sharing Activities

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US GAAP

Contents 

 10 Overall
 230 Statement of Cash Flows
 250 Accounting Changes and Error Corrections
 310 Receivables
 330 Inventory
 340 Other Assets and Deferred Costs
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11/15/2020 978 Real Estate—Time-Sharing Activities | DART – Deloitte Accounting Research Tool

 605 Revenue Recognition

 720 Other Expenses
 810 Consolidation
 840 Leases

Overview 
ASC 978 notes the following:

The Real Estate — Time-Sharing Activities Topic addresses the unique accounting and reporting issues for real estate
time-sharing activities. This Topic includes the following Subtopics:

a. Overall

b. Statement of Cash Flows

c. Accounting Changes and Error Corrections

d. Receivables

e. Inventory

f. Other Assets and Deferred Costs

g. Revenue Recognition

h. Other Expenses

i. Consolidation

j. Leases.

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