Exposure draft released on accounting for time shares.
Position | Accounting & auditing news - Brief Article |
An exposure draft of a proposed statement of position, Accounting for Real Estate Time-Sharing Transactions, has been issued by the Accounting Standards Executive Committee. The proposed SOP would provide guidance on a seller's accounting for real estate time-sharing transactions in financial statements prepared in conformity with generally accepted accounting principles. The committee drafted the proposed SOP because of diversity in practice caused by a lack of guidance specific to real estate time-sharing transactions. A final SOP would be effective for financial statements issued for fiscal years beginning after June 15, 2004, though earlier application is encouraged.
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