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Real Estate Related Accounting Guidance from IFRS & FASB

IAS 32 - Financial Instruments: Presentation (PDF)
IAS 39 - Financial Instruments: Recognition and Measurement (PDF)
FIN 46R - Consolidation of Variable Interest Entities (PDF)
FAS 91 - Accounting for Nonrefundable Fees and Costs (PDF)
FAS 98 - Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases (PDF)
FAS 107 - Disclosures about Fair Value of Financial Instruments (PDF)
FAS 115 - Accounting for Certain Debt & Equity Securities (PDF)
FAS 133 - Accounting for Derivative Instruments & Hedging Activities (PDF)
FAS 140 - Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (PDF)
FAS 141 - Business Combinations (PDF)
FAS 146 - Accounting for Costs Associated with Exit or Disposal Activities (PDF)
FAS 152 - Accounting for Real Estate Time-Sharing Transactions (PDF)
FAS 157 - Fair Value Measurements (PDF)
FAS 159 - Fair Value Option for Financial Assets & Liabilities (PDF)

 

 

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