Transcription of ACCOUNTING FOR REAL ESTATE - Wiley
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ACCOUNTING FOR REAL ESTATE - Wiley
1 PART 1 ACCOUNTING FOR real ESTATE TRANSACTIONS GENERAL 13/6/08 9:53:51 PM3/6/08 9:53:51 PMCOPYRIGHTED 23/6/08 9:53:51 PM3/6/08 9:53:51 PM3 CHAPTER 1 ACQUISITION, DEVELOPMENT, AND CONSTRUCTION OF real ESTATE OVERVIEW ACQUISITION, DEVELOPMENT, AND CONSTRUCTION COSTS 5 Preacquisition Costs 6 Principles for the Capitalization of Preacquisition Costs 6 Capitalization of Internal Preacquisition Costs 8 Project Costs 9 Direct Costs 9 Indirect Costs 10 General and Administrative Expenses 12 Property Taxes and Insurance 12 Interest 13 Cost Allocation 16 Change in Estimates or Project Plans and
The AICPA undertook another project to develop a comprehensive framework for cost capitalization and, in 2003, issued for public comment the proposed Statement of Position, Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment. That proposed SOP was approved • • • 1.8 FINANCIAL STATEMENT PRESENTATION AND ...
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