ASC 606 impact on CIRAs
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ASC 606 impact on CIRAs

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Part of the CPEA ASC 606: Revenue Recognition Series

We continue our revenue recognition series on implementation issues from FASB Accounting Standards Codification (FASB ASC) 606, Revenue from Contracts with Customers, by examining the effect of FASB ASC 606 on certain aspects of financial reporting by common interest realty associations (CIRAs). FASB ASC 606 was created by FASB Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers, and subsequently amended by other ASUs.

A CIRA is an association of

Download the ASC 606 impacts on CIRAs report

File name: CPEA-606-cira.pdf

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