Audit committees: A tool to help real estate developers

Article Abstract:

The use of audit committees as a tool to help real estate developers, is considered.

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Comfort letters: the new rules for management discussion and analysis in the real estate industry

Article Abstract:

Two new standards produced by the AICPA's Auditing Standards Board detail how CPAs can give credibility to claims made by real estate developers. This development builds on the 'comfort letters' that CPAs have traditionally issued in relation to private and public offering material accompanying public offerings.

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Accounting for costs associated with exit or disposal activities: some implications for real estate developers

Article Abstract:

The Financial Accounting Standards Board (FASB) issued SFAS no. 146, Accounting for Costs Associated with Exit or Disposal Activities, to address financial accounting and reporting for costs associated with exit or disposal activities. This provision provides useful tools for real estate developers and for any other company that acquires, uses, and disposes off capital assets to disclose their operations fully.

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