Accounting for Real Estate Transactions: A Guide for Public Accountants and Corporate Financial Professionals, Second Edition

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 structure transactions with the accounting consequences in mind, and to account for them in accordance with US GAAP. Accountants and auditors are provided with major concepts, clear and concise explanations of real estate accounting rules, detailed applications of US GAAP, flowcharts, and exhaustive cross-references of the authoritative literature.Content:
Chapter 1 Acquisition, Development, and Construction of Real Estate (pages 1–81):
Chapter 2 Nonmonetary Exchanges of Real Estate (pages 83–106):
Chapter 3 Real Estate Sales (pages 107–189):
Chapter 4 Real Estate Leases (pages 191–274):
Chapter 5 Sale?Leaseback of Real Estate (pages 275–310):
Chapter 6 Interests in Real Estate Ventures (pages 311–394):
Chapter 7 Time?Sharing Transactions (pages 395–419):
Chapter 8 Retail Land Sales (pages 421–434):