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

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


The only book presenting the most recently issued accounting pronouncements with significant impact on accounting for real estate transactionsAccounting for Real Estate Transactions is an up-to-date, comprehensive reference guide, specifically intended to help professionals understand and apply the accounting rules relating to real estate transactions. This book includes explanations of major concepts, clear and concise discussions of real estate accounting rules, detailed applications of U.S. GAAP, flowcharts, and exhaustive cross-references of the authoritative literature. The 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 U.S. GAAP; and it provides a framework designed for members of Audit Committees and Oversight Boards to better evaluate the accounting for real estate transactions. The book is written by industry expert Maria K. Davis, CPA, (Norwalk, CT) a partner in the Accounting Consultation Group in Deloitte & Touche LLP’s National Office, who has contributed to the AICPA Statement of Position, Accounting for Real Estate Time-Sharing Transactions, and the proposed AICPA Statement of Position, Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment. She has served as frequent speaker and panelist in real estate technical updates across the U.S, and has developed training materials covering the accounting for real estate transactions.

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