Defined Contributions

FASB ASC 962 – Plan Accounting – Defined Contribution Pension Plans The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 962 (ASC 962) to address defined contribution pension plans. As plans which meet certain criteria...

Health And Welfare Benefit Plans

FASB ASC 965 – Plan Accounting – Health and Welfare Benefit Plans The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 965 (ASC 965) to address plan accounting for health and welfare benefit plans.Often employees...

Common Interest Realty Associations

FASB ASC 972 – Real Estate – Common Interest Realty Associations The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 972 (ASC 972) to address topics related to Common Interest Realty Associations – most commonly...

Investment Trusts

FASB ASC 974 – Real Estate – Real Estate Investment Trusts REIT The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 974 (ASC 974) to address topics related to Real Estate Investment Trusts (REITs). Often, the major...

Time Shares

FASB ASC 978 – Real Estate – Time-Sharing Activities The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 978 (ASC 978) to address time sharing activities in real estate. Transactions related to time sharing are...