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Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders Book

Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders
Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders, Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage o, Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders has a rating of 3 stars
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Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders, Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage o, Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders
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  • Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders
  • Written by author Richard J. Behrens
  • Published by Wiley, John & Sons, Incorporated, May 1995
  • Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage o
  • Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage o
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Ch. 1Overview of the Real Estate Industry1
Ch. 2Hierarchy of Generally Accepted Accounting Principles23
Pt. 1Accounting for Real Estate Costs
Ch. 3Cost Capitalization and Allocation31
Ch. 4Impairment55
Pt. 2Accounting for Real Estate Sales
Ch. 5Criteria for Recording a Sale65
Ch. 6Tests for Profit Recognition - Adequacy of Down Payment71
Ch. 7Tests for Profit Recognition - Receivable From Buyer79
Ch. 8Tests for Profit Recognition - Seller's Continuing Involvement91
Ch. 9Alternative Accounting Methods111
Ch. 10Accounting for Condominium and Timeshare Sales129
Ch. 11Retail Land Sales151
Ch. 12Construction Contracts159
Ch. 13Leases171
Ch. 14Special Accounting Problems183
Pt. 3Accounting for Investments in Real Estate Ventures
Ch. 15Real Estate Ventures: Introduction and Accounting Background209
Ch. 16Accounting for Real Estate Venture Operations215
Ch. 17Accounting for Transactions Between Real Estate Ventures and Their Investors229
Ch. 18Real Estate Loans that Qualify for Investment Accounting241
Ch. 19Special Investor Accounting Problems249
Ch. 20Securitization255
Ch. 21Current-Value275
Ch. 22Financial Reporting285
Glossary305
Bibliography317
Index325


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Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders, Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage o, Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders

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Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders, Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage o, Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders

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Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders, Established as a standard in the field, this revised edition contains expanded coverage of forecasting, joint ventures, REITS and other securitization transactions as well as the latest accounting regulations and developments. Features complete coverage o, Real Estate Accounting and Reporting: A Guide for Developers, Investors, and Lenders

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