Real Estate Accounting and Reporting: a Guide for Developers Investors & Lenders 3e

Overview of the Real Estate Industry.
<br />
<br /> Hierarchy of Generally Accepted Accounting Principles.
<br />
<br /> ACCOUNTING FOR REAL ESTATE COSTS.
<br />
<br /> Cost Capitalization and Allocation.
<br />
<br /> Impairment.
<br />
<br /> ACCOUNTING FOR REAL ESTATE SALES.
<br />
<br /> Criteria for Recording a Sale.
<br />
<br /> Tests for Profit Recognition––Adequacy of Down Payment.
<br />
<br /> Tests for Profit Recognition––Receivable from Buyer.
<br />
<br /> Tests for Profit Recognition––Seller′s Continuing Involvement.
<br />
<br /> Alternative Accounting Methods.
<br />
<br /> Accounting for Condominium and Timeshare Sales.
<br />
<br /> Retail Land Sales.
<br />
<br /> Construction Contracts.
<br />
<br /> Leases.
<br />
<br /> Special Accounting Problems.
<br />
<br /> ACCOUNTING FOR INVESTMENTS IN REAL ESTATE VENTURES.
<br />
<br /> Real Estate Ventures: Introduction and Accounting Background.
<br />
<br /> Accounting for Real Estate Venture Operations.
<br />
<br /> Accounting for Transactions Between Real Estate Ventures and Their Investors.
<br />
<br /> Real Estate Loans that Qualify for Investment Accounting.
<br />
<br /> Special Investor Accounting Problems.
<br />
<br /> Securitization.
<br />
<br /> Current–Value.
<br />
<br /> Financial Reporting.
<br />
<br /> Glossary.
<br />
<br /> Bibliography.
<br />
<br /> Index.