1. Acquisition, Development, and Construction of Real Estate

  1. Maria K. Davis

Published Online: 9 MAR 2012

DOI: 10.1002/9781118386231.ch1

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

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

How to Cite

Davis, M. K. (2011) Acquisition, Development, and Construction of Real Estate, in Accounting for Real Estate Transactions: A Guide for Public Accountants and Corporate Financial Professionals, Second Edition, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118386231.ch1

Publication History

  1. Published Online: 9 MAR 2012
  2. Published Print: 19 DEC 2011

ISBN Information

Print ISBN: 9780470603383

Online ISBN: 9781118386231

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Keywords:

  • real estate;
  • preacquisition costs;
  • public companies;
  • investment property;
  • business combinations

Summary

This chapter contains sections titled:

  • 1.1. Overview

  • 1.2. Acquisition, Development, and Construction Costs

  • 1.3. Costs Incurred to Sell or Rent a Real Estate Project

  • 1.4. Incidental Operations

  • 1.5. Accounting for Costs Incurred Subsequent to Project Completion

  • 1.6. Purchase of Income-Producing Property

  • 1.7. Special Accounting Issues

  • 1.8. Financial Statement Presentation and Disclosure

  • 1.9. International Financial Reporting Standards

  • 1.10. Synopsis of Authoritative Literature (Pre-Codification References)