8. Retail Land Sales

  1. Maria K. Davis

Published Online: 9 MAR 2012

DOI: 10.1002/9781118386231.ch8

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) Retail Land Sales, 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.ch8

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:

  • retail land sales;
  • revenue recognition;
  • profit recognition;
  • percentage-of-completion method;
  • financial statement presentation

Summary

This chapter contains sections titled:

  • 8.1. Overview

  • 8.2. Accounting for Retail Land Sales

  • 8.3. Special Accounting Issues

  • 8.4. Financial Statement Presentation and Disclosure

  • 8.5. Synopsis of Accounting Literature (Pre-Codification References)