Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
StatusIssued:
December 2004
Effective Date:
For financial statements for fiscal years beginning after June 15, 2005
Affects:
Amends FAS 66, paragraph 2
Amends FAS 67, paragraph 2
Affected by:
No other pronouncements
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides