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The amendments in this update affect the following:

1 An entity that enters into a contract to transfer to a noncustomer a nonfinancial asset, a group of nonfinancial assets, or an ownership interest in a consolidated subsidiary that is not a business or not-for-profit activity.

2 An entity that historically had transactions within the scope of the real estate-specific derecognition guidance.

3 An entity that contributes nonfinancial assets that are not a business or a not-for-profit activity to a joint venture or other noncontrolled investee

The amendments in this update differ from current GAAP primarily for the real estate industry but may affect other industries such as power and utilities, alternative energy, life sciences, and shipping.