General

FASB ASC 970 – Real Estate – General The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 970 (ASC 970) to address general topics dealing with real estate, such as those listed below. Common interest realty...

Retail Land

FASB ASC 976 – Real Estate – Retail Land The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 976 (ASC 976) to address those topics which relate to the retail sale of land in real estate. This is often the selling of,...

Regulated Operations

FASB ASC 980 – Regulated Operations The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 980 (ASC 980) to address regulated operations and topics related to them. One of the main items which are discussed within this is rate...

Software

FASB ASC 985 – Software The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 985 (ASC 985) to address most of the significant accounting situations that may arise with computer software. These are generally broken down into...

U.S. Steamship Entities

FASB ASC 995 – U.S. Steamship Entities The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 995 (ASC 995) to address topics related to United States Steamship Entities. As a general rule, at this time the main issue which...