ASC 974 — Real Estate — Real Estate Investment Trusts
FASB Accounting Standards Updates
The following ASUs amended the guidance in this Topic:
- ASU 2014-09, Revenue From Contracts With Customers (issued May 2014; effective December 15, 2016, for public entities).
- ASU 2012-04, Technical Corrections and Improvements (issued October 2012; effective December 15, 2012, for public entities and December 15, 2013, for nonpublic entities).
Proposed FASB Accounting Standards Updates
No current proposed ASUs on Topic 974.
