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Real estate accounting and reporting

assets.kpmg

FASB Accounting Standards Update No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, and FASB Accounting Standards Update No. 2018-04, Investments—Debt Securities (Topic 320) and Regulated Operations (Topic 980) 2

  Accounting, Real, Estate, Investment, Real estate accounting

Real estate accounting and reporting

assets.kpmg

Equity investments and financial liabilities The FASB issued a new accounting standard that significantly changes the income statement effect of equity investments held by an entity and the recognition of changes in fair value of financial liabilities when the fair value option is elected. Under the new standard, entities must measure equity

  Equity, Accounting, Real, Estate, Investment, Equity investments, Real estate accounting

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