Real estate revenue guide

Effective date

Public entities and certain other entities*

All other entities**

Annual periods – Fiscal years beginning after                                                           

Effective

Dec. 15, 2019

Interim periods – In fiscal years beginning after

Effective

Dec. 15, 2020

* (1) public business entities; (2) not-for-profits that have issued, or are conduit bond obligors for, securities that are traded, listed or quoted on an exchange or an over-the-counter market; and (3) employee benefit plans that file financial statements with the SEC.

** ASU 2020-05, Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities, deferred the effective date for those specific other entities by one year if Topic 606 has not been adopted as of June 3, 2020. The effective date for annual reporting is for the period beginning after December 15, 2019 and interim reporting periods with annual reporting periods beginning after December 15, 2020.