2. Nonmonetary Exchanges of Real Estate

  1. Maria K. Davis

Published Online: 9 MAR 2012

DOI: 10.1002/9781118386231.ch2

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) Nonmonetary Exchanges 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.ch2

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;
  • purchase transaction;
  • fair value principle;
  • monetary consideration;
  • international financial reporting

Summary

This chapter contains sections titled:

  • 2.1. Overview

  • 2.2. Section 1031 Exchange

  • 2.3. Nonmonetary Exchanges Not Governed by Topic 845 (APB Opinion No. 29)

  • 2.4. Accounting for Nonmonetary Exchanges

  • 2.5. Nonmonetary Exchange of Real Estate Involving Monetary Consideration

  • 2.6. Special Accounting Issues

  • 2.7. Financial Statement Presentation and Disclosure

  • 2.8. International Financial Reporting Standards

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