Accounting for Real Estate Transactions A Guide For Public Accountants and Corporate Financial Professionals 1st Edition by Maria K Davis ISBN 0470285192 9780470285190

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ISBN 10: 0470285192 
ISBN 13: 9780470285190
Author: Maria K Davis

Accounting for Real Estate Transactions A Guide For Public Accountants and Corporate Financial Professionals 1st Table of contents:

Part 1: Accounting for Real Estate Transactions — General

Chapter 1: Acquisition, Development, and Construction of Real Estate
1.1 Overview
1.2 Acquisition, Development, and Construction Costs
 1.2.1 Preacquisition Costs
 1.2.2 Project Costs
 1.2.3 Cost Allocation
 1.2.4 Changes in Estimates or Project Plans & Abandonments
1.3 Costs Incurred to Sell or Rent a Real Estate Project
 1.3.1 Costs to Sell
 1.3.2 Costs to Rent
1.4 Incidental Operations
1.5 Accounting for Costs Incurred After Project Completion
 1.5.1 Determining Date of Project Completion
 1.5.2 Post-Completion Costs
1.6 Purchase of Income‑Producing Property
 1.6.1 Purchase of a Business
 1.6.2 Purchase of Asset/Asset Group
 1.6.3 Recognition of Intangible Assets
 1.6.4 Measurement of PP&E and Intangibles
 1.6.5 Cost Allocation
 1.6.6 Accounting for Intangibles Subsequent to Acquisition
 1.6.7 Key Differences: Business vs Asset Acquisitions
1.7 Special Accounting Issues (e.g. amenities, start‑up costs, land options, environmental)
1.8 Financial Statement Presentation & Disclosure
1.9 International Financial Reporting Standards
1.10 Summary of Authoritative Literature (Pre-Codification References)

Chapter 2: Nonmonetary Exchanges of Real Estate
2.1 Overview
2.2 Section 1031 Exchanges
2.3 Nonmonetary Exchanges Not Covered by Topic 845
 2.3.1 Continuing Involvement
 2.3.2 In-Substance Sale
 2.3.3 Business-Related Exchanges
2.4 Accounting for Nonmonetary Exchanges
2.5 Nonmonetary Exchange Involving Monetary Consideration
 2.5.1 Accounting by Receiver
 2.5.2 Accounting by Payer
2.6 Special Accounting Issues
2.7 Financial Statement Presentation & Disclosure
2.8 IFRS Considerations
2.9 Pre-Codification Literature Synopsis

Chapter 3: Real Estate Sales
3.1 Overview
3.2 Applicability of Sale Guidance
3.3 Sale and Profit Recognition
3.4 Accrual Method Profit Recognition
3.5 Criteria Failures & Alternatives
3.6 Alternative Accounting Methods (e.g., deposit, installment, percentage-of-completion)
3.7 Special Accounting Issues (e.g., impairment, debt extinguishment)
3.8 Presentation & Disclosure
3.9 IFRS Treatment
3.10 Pre-Codification Literature Synopsis

Chapter 4: Real Estate Leases
4.1 Overview
4.2 Definition of a Lease
4.3 Lease Classification — Lessee & Lessor
4.4 Lease Classification for Real Estate
4.5 Lease Accounting (Lessee and Lessor)
4.6 Special Issues (e.g., renewals, modifications, incentivess, build-to-suit)
4.7 Presentation & Disclosure
4.8 IFRS Lease Accounting
4.9 Pre-Codification Literature Synopsis

Chapter 5: Sale-Leaseback of Real Estate
5.1 Overview
5.2 Accounting in Sale-Leaseback Transactions
5.3 Specific Accounting Issues (e.g., related parties, wrap leases)
5.4 Presentation & Disclosure
5.5 IFRS Considerations
5.6 Pre-Codification Literature Synopsis

Part 2: Accounting for Real Estate—Industry Specific Transactions

Chapter 6: Interests in Real Estate Ventures
6.1 Overview
6.2 Accounting Methods (e.g., consolidation, equity method)
6.3 Transactions with Ventures
6.4 Special Issues — Consolidation and Equity Method
6.5 Presentation & Disclosure
6.6 IFRS Considerations
6.7 Pre-Codification Synopsis

Chapter 7: Time-Sharing Transactions
7.1 Overview
7.2 Types of Arrangements
7.3 Sale Accounting (e.g., accrual or percentage-of-completion)
7.4 Special Issues (e.g., uncollectible accounts, incentives)
7.5 Presentation & Disclosure
7.6 Pre-Codification Synopsis

Chapter 8: Retail Land Sales
8.1 Overview
8.2 Accounting & Profit Recognition
8.3 Special Issues (e.g., repossession, method changes)
8.4 Presentation & Disclosure
8.5 Pre-Codification Synopsis

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