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Download Accounting for Real Estate Transactions: A Guide For Public by Maria K. Davis PDF

By Maria K. Davis

Accounting for genuine property Transactions, moment Edition is an updated, finished reference advisor, particularly written to aid execs comprehend and observe the accounting principles in terms of actual property transactions. This ebook offers monetary pros with a robust device to guage the accounting outcomes of particular offers, permitting them to constitution transactions with the accounting effects in brain, and to account for them in response to US GAAP. Accountants and auditors are supplied with significant strategies, transparent and concise causes of genuine property accounting ideas, distinctive functions folks GAAP, flowcharts, and exhaustive cross-references of the authoritative literature

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Extra info for Accounting for Real Estate Transactions: A Guide For Public Accountants and Corporate Financial Professionals

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93 ASC 350-30-25-4 (FAS 142, paragraphs 9 (footnote 7) and B37). 30 & Acquisition, Development, and Construction of Real Estate In-Place Leases. Companies acquiring income-producing properties segregate leases that are in place at the date of acquisition (“in-place leases”) into (1) an at-market component and (2) an above- and below-market component. The at-market component of in-place leases represents the value of having lease contracts in place at terms that are market. The above- and below-market components of in-place leases represent the present value of the difference in cash flows between the contractually agreed-upon rentals and current prevailing rental rates for the in-place leases.

Since then the FASB has mandated that intangible assets be identified and recognized separately from land and buildings. Recognition Criteria in Business Acquisitions versus Asset Acquisitions. ” An asset is “identifiable” if one of these two criteria is met: 1. The asset arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. 2. 91 In a purchase of income-producing property that does not meet the definition of a business, however, all intangible assets that meet the asset recognition criteria in Concepts Statement (CON) No.

1 Costs Incurred to Sell a Real Estate Project Costs incurred to sell a real estate project are generally substantial. Depending on the type of selling costs incurred, they are accounted for in one of three ways: 1. Included in project costs 2. Deferred 3. 61 Selling costs are included in project costs if all of these criteria are met: & & They are reasonably expected to be recovered from the sale of the project or from incidental operations They are incurred for: & Tangible assets that are used directly throughout the selling period to aid in the sale of the project, or & Services that have been performed to obtain regulatory approval of sales.

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