Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders, 3rd EditionISBN: 978-0-471-51069-7
Hardcover
352 pages
May 1995
 This is a Print-on-Demand title. It will be printed specifically to fill your order. Please allow an additional 10-15 days delivery time. The book is not returnable.
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Overview of the Real Estate Industry.
Hierarchy of Generally Accepted Accounting Principles.
ACCOUNTING FOR REAL ESTATE COSTS.
Cost Capitalization and Allocation.
Impairment.
ACCOUNTING FOR REAL ESTATE SALES.
Criteria for Recording a Sale.
Tests for Profit Recognition--Adequacy of Down Payment.
Tests for Profit Recognition--Receivable from Buyer.
Tests for Profit Recognition--Seller's ContinuingInvolvement.
Alternative Accounting Methods.
Accounting for Condominium and Timeshare Sales.
Retail Land Sales.
Construction Contracts.
Leases.
Special Accounting Problems.
ACCOUNTING FOR INVESTMENTS IN REAL ESTATE VENTURES.
Real Estate Ventures: Introduction and AccountingBackground.
Accounting for Real Estate Venture Operations.
Accounting for Transactions Between Real Estate Ventures andTheir Investors.
Real Estate Loans that Qualify for Investment Accounting.
Special Investor Accounting Problems.
Securitization.
Current-Value.
Financial Reporting.
Glossary.
Bibliography.
Index.
Hierarchy of Generally Accepted Accounting Principles.
ACCOUNTING FOR REAL ESTATE COSTS.
Cost Capitalization and Allocation.
Impairment.
ACCOUNTING FOR REAL ESTATE SALES.
Criteria for Recording a Sale.
Tests for Profit Recognition--Adequacy of Down Payment.
Tests for Profit Recognition--Receivable from Buyer.
Tests for Profit Recognition--Seller's ContinuingInvolvement.
Alternative Accounting Methods.
Accounting for Condominium and Timeshare Sales.
Retail Land Sales.
Construction Contracts.
Leases.
Special Accounting Problems.
ACCOUNTING FOR INVESTMENTS IN REAL ESTATE VENTURES.
Real Estate Ventures: Introduction and AccountingBackground.
Accounting for Real Estate Venture Operations.
Accounting for Transactions Between Real Estate Ventures andTheir Investors.
Real Estate Loans that Qualify for Investment Accounting.
Special Investor Accounting Problems.
Securitization.
Current-Value.
Financial Reporting.
Glossary.
Bibliography.
Index.
Related Titles
Special Industry Accounting
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