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Saturday, July 11, 2020 | History

2 edition of Accounting for real estate time-sharing transactions found in the catalog.

Accounting for real estate time-sharing transactions

American Institute of Certified Public Accountants.

Accounting for real estate time-sharing transactions

by American Institute of Certified Public Accountants.

  • 354 Want to read
  • 31 Currently reading

Published by AICPA in New York, N.Y .
Written in English

    Places:
  • United States.
    • Subjects:
    • Timesharing (Real estate) -- Accounting -- Standards -- United States.

    • Edition Notes

      Statementissued by the Accounting Standards Executive Committee.
      SeriesStatement of position / American Institute of Certified Public Accountants ;, 04-2
      ContributionsAmerican Institute of Certified Public Accountants. Accounting Standards Executive Committee.
      Classifications
      LC ClassificationsHF5686.R3 A473 2004
      The Physical Object
      Paginationix, 119 p. ;
      Number of Pages119
      ID Numbers
      Open LibraryOL3438529M
      LC Control Number2005297461
      OCLC/WorldCa57424911

      3 | Real estate accounting and reporting: The impact of new standards and guidance Retail Revival Once left for dead as on-line merchant sales grow, the retail sector is poised for moderate growth with outperformance expected especially in high-end markets. Solid job growth, along with the help of cheap gasoline, are keeping consumers Size: 1MB. Accounting for Time-Share Transactions SOP , Accounting for Real Estate Time-Sharing Transactions, provides guidance for a seller’s accounting for real estate time-sharing transactions, including: Fee simple transactions in which non-reversionary title and ownership of the real estate pass to the buyer or a special-purpose entity (SPE).

      Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. May Accounting for real estate time-sharing transactions full-text: December 9 Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts full-test: September 19 Reporting pursuant to the Global Investment Performance Standards full-text: April 6.

      Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 3. Accounting for Real Estate Transactions Real estate activities and transactions take diverse forms. While some are for sale of land (developed or undeveloped), others are for construction, development or sale of units that are not complete at the time of entering into agreements for construction, development or Size: KB.


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Accounting for real estate time-sharing transactions by American Institute of Certified Public Accountants. Download PDF EPUB FB2

Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals.

Chapter 7 Time-Sharing Transactions Overview Real estate time-sharing is a concept based on the sharing of vacation properties between different owners. Purchasers of vacation intervals receive the right to - Selection from Accounting for Real Estate Transactions: A Guide For Public Accountants and Corporate Financial Professionals, 2nd Edition [Book].

Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to Accounting for real estate time-sharing transactions book the accounting consequences of specific deals, Author: Maria K.

Davis. Summary This chapter contains sections titled: Overview Types of Time‐Sharing Arrangements Accounting for the Sale of Time‐Sharing Intervals Special Accounting Issues Finan. Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions.

This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific 5/5(5). Get this from a library. Accounting for real estate time-sharing transactions: an amendment of FASB statements no.

66 and [Financial Accounting Standards Board.]. Book: All Authors / Contributors: American Institute of Certified Public Accountants.; American Institute of Certified Public Accountants. Accounting Standards Executive Committee.

OCLC Number: Notes: "December 9, " "This Statement of Position provides guidance on a seller's accounting for real estate time-sharing transactions. Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions.

This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals, enabling them to. (An amendment of FASB Statements No.

66 and 67) SUMMARY This Statement amends FASB Statement No. 66, Accounting for Sales of Real Estate, to reference the financial accounting and reporting guidance for real estate time-sharing transactions that is provided in AICPA Statement of Position (SOP)Accounting for Real Estate Time-Sharing Transactions.

Accounting for Real Estate Transactions is an up-to-date, comprehensive reference guide, specifically written to help you understand and apply the accounting rules relating to real estate transactions. This book provides you with a powerful tool to evaluate the accounting consequences of specific deals, enabling you to structure transactions with the accounting Author: Maria K.

Davis. Accounting for Real Estate Transactions: A Guide For Public Accountants and Corporate Financial Professionals (Wiley Corporate F&A Book 4) - Kindle edition by Davis, Maria K. Download it once and read it on your Kindle device, PC, phones or tablets. Use features like bookmarks, note taking and highlighting while reading Accounting for Real Estate 5/5(5).

Chapter 7: Time-Sharing Transactions Overview Types of Time-Sharing Arrangements Deeded Structures Accounting for the Sale of Time-Sharing Intervals Application of the Accrual and Percentage-of-Completion Methods Accounting for Costs to Sell Time-Sharing Intervals Special File Size: KB.

This course describes the accounting to be used for all types of real estate transactions, such as retail land sales, real estate sales, property exchanges, and the sale of time-share intervals.

It also reveals the related financial statement presentations and accompanying disclosures. Real Estate Accounting covers the accounting rules for every type of real estate transaction, which can be used to structure real estate deals appropriately.

The course covers the accounting for retail land sales, real estate sales, property exchanges, and the sale of time-share intervals. Maria Davis, CPA, Partner, Accounting Consultation Group, Deloitte, National Office, is a frequent speaker on real estate technical updates and contributor to AICPA Statement of Position, Accounting for Real Estate Time-Sharing Transactions, and AICPA Statement of Position, Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment.3/5(1).

Book Description. Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions.

This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals. Accounting for Real Estate Transactions is an up-to-date, comprehensive reference guide, specifically written to help you understand and apply the accounting rules relating to real estate transactions.

This book provides you with a powerful tool to evaluate the accounting consequences of specific deals, enabling you to structure transactions with the accounting. Non-Monetary Exchanges of Real r Three. Real Estate r Four. Real Estate r Five. Sale-Leaseback of Real II.

Accounting for Real Estate Industry-Specific r Six. Interests in Real Estate r Seven. Time-Sharing r Eight. Retail Land Edition: Real Estate Accounting covers the accounting rules for every type of real estate transaction, which can be used to structure real estate deals appropriately. The book covers the accounting for retail land sales, real estate sales, property exchanges, and the sale of time-share intervals.

Maria Davis, CPA, Partner, Accounting Consultation Group, Deloitte, National Office, is a frequent speaker on real estate technical updates and contributor to AICPA Statement of Position, Accounting for Real Estate Time-Sharing Transactions, and AICPA Statement of Position, Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment.5/5(5).

company accounting, the FASB indicated the new guidance is not intended to change industry practice for real estate funds reporting their investments at fair value. This includes entities that have historically reported under the Real Estate Information Standards (REIS) standards issued by National Association of Real Estate Investment File Size: 2MB.Recommended Citation.

American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Accounting for real estate time-sharing transactions; Statement of position ; Statement of position " ().- Buy Accounting for Real Estate Transactions: A Guide For Public Accountants and Corporate Financial Professionals (Wiley Corporate F&A) book online at best prices in India on Read Accounting for Real Estate Transactions: A Guide For Public Accountants and Corporate Financial Professionals (Wiley Corporate F&A) book reviews & author details and 5/5(5).