Index
A
Abandonment
Accounting, changes in
Accounting Standards Executive Committee (AcSEC)
Accretion expense
Accrual method of accounting
adequate initial and continuing investments
alternative methods
continuing involvement by seller
cost recovery method, changing from
criteria
deposit method, changing from
failure to meet criteria for
general rule
installment method, changing from
profit recognition
retail land sales
sale-leaseback transactions
seller financing
selling costs
time-sharing transactions
Acquisition transactions
allocation of acquisition cost
asset/asset group purchase
authorities and guidance
bargain purchase
business purchase
business purchase versus asset acquisition
costs, overview of
environmental costs and liabilities
financing
IFRS 3, Business Combinations
intangible assets acquired
leases, acquisition of in business combination
overview
preacquisition costs
property, plant, and equipment, measurement of
related party transactions
Advertising costs
AICPA. See American Institute of Certified Public Accountants (AICPA)
Airport facilities
Amenities
allocation of project costs
described
development activities after sale
direct project costs
real estate development projects
retail land sales
time-sharing transactions
American Institute of Certified Public Accountants (AICPA)
Accounting Standards Executive Committee (AcSEC)
Committee on Accounting for Real Estate Transactions
Industry Accounting Guide, Accounting for Retail Land Sales
Issues Paper, Joint Venture ...
