Status of Statement No. 152

Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67


Issued: December 2004

Effective Date:
For financial statements for fiscal years beginning after June 15, 2005


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