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Additional resources for Accountants’ handbook. Special Industries and Special Topics
B) ACCOUNTING BACKGROUND. ” These guides had been supplemented by several AICPA Statements of Position that provided interpretations In October 1982, Statement of Financial Accounting Standards (SFAS) No. 66, “Accounting for Sales of Real Estate,” was issued as part of the Financial Accounting Standards Board (FASB) project to incorporate, where appropriate, AICPA Accounting Guides into FASB Statements. This Statement adopted the specialized profit recognition principles of the above guides. The FASB formed the Emerging Issues Task Force (EITF) in 1984 for the early identification of emerging issues.
7, “Using Cash Flow Information and Present Value in Accounting Measurements,” to estimate that liability. This Statement also requires that the liability be discounted and accretion expense be recognized using the credit-adjusted risk-free interest rate in effect at recognition date. Environmental contamination and hazardous waste disposal and clean up is regulated by the Resource Conservation and Recovery Act of 1976 (RCRA) and the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA or Superfund).
1 THE REAL ESTATE INDUSTRY (a) OVERVIEW. ). 2 SALES OF REAL ESTATE 30 · 3 income tax policies (evidenced by the rules on mortgage interest deductions and restrictions on “passive” investment deductions). The real estate industry consists primarily of private developers and builders. Other important forces in the industry include pension funds and insurance companies and large corporations, whose occupancy (real estate) costs generally are the second largest costs after personnel costs. After a decade of growth spurred by steadily falling interest rates in an expanding economy, the new millennium brought in its wake a series of traumatic events that highlighted the uncertainties inherent in the real estate industry: • Collapse of the dot-coms.