Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders
Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage of accounting for costs in real estate sales and investments, financial reporting and analysis.
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Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage of accounting for costs in real estate sales and investments, financial reporting and analysis.
Ch. 1Overview of the Real Estate Industry1Ch. 2Hierarchy of Generally Accepted Accounting Principles23Pt. 1Accounting for Real Estate CostsCh. 3Cost Capitalization and Allocation31Ch. 4Impairment55Pt. 2Accounting for Real Estate SalesCh. 5Criteria for Recording a Sale65Ch. 6Tests for Profit Recognition - Adequacy of Down Payment71Ch. 7Tests for Profit Recognition - Receivable From Buyer79Ch. 8Tests for Profit Recognition - Seller's Continuing Involvement91Ch. 9Alternative Accounting Methods111Ch. 10Accounting for Condominium and Timeshare Sales129Ch. 11Retail Land Sales151Ch. 12Construction Contracts159Ch. 13Leases171Ch. 14Special Accounting Problems183Pt. 3Accounting for Investments in Real Estate VenturesCh. 15Real Estate Ventures: Introduction and Accounting Background209Ch. 16Accounting for Real Estate Venture Operations215Ch. 17Accounting for Transactions Between Real Estate Ventures and Their Investors229Ch. 18Real Estate Loans that Qualify for Investment Accounting241Ch. 19Special Investor Accounting Problems249Ch. 20Securitization255Ch. 21Current-Value275Ch. 22Financial Reporting285Glossary305Bibliography317Index325
