Technical Line – How the new revenue standard affects homebuilders and land developers

4 Dec 2020 PDF
Subject AccountingLink
Publications Technical Line


This Technical Line highlights key aspects of applying the FASB's standard to homebuilding arrangements, addresses significant changes to current practice and reflects the latest implementation insights for homebuilders. It supplements our Financial reporting developments publication, Revenue from contracts with customers (ASC 606), and should be read in conjunction with it.

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