7. Time-Sharing Transactions

  1. Maria K. Davis

Published Online: 9 MAR 2012

DOI: 10.1002/9781118386231.ch7

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) Time-Sharing Transactions, 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.ch7

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:

  • time-sharing transactions;
  • deeded structures;
  • special accounting;
  • incidental operations;
  • financial statement presentation

Summary

This chapter contains sections titled:

  • 7.1. Overview

  • 7.2. Types of Time-Sharing Arrangements

  • 7.3. Accounting for the Sale of Time-Sharing Intervals

  • 7.4. Special Accounting Issues

  • 7.5. Financial Statement Presentation and Disclosure

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