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INDUSTRY DIRECTORY
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)