Accounting for the impairment or disposal of long-lived assets: Implications for developers

Article Abstract:

The Financial Accounting Standards Board's Statement of Financial Accounting Standard (SFAS) No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets," is discussed. The measure offers tools real estate developers can use when disclosing the sales or disposals of long-lived assets to solve various problems. Various aspects of SFAS No. 144 are discussed.

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Expensing stock option awards: new reporting guidance for the real estate industry

Article Abstract:

The implications of Statement of Financial Accounting Standards 146 ( R ), share-based payment, applicable to all entities including real estate industry, are discussed. The standard makes it mandatory to use the fair value method for accounting stock options for key employees. The standard is based on international accounting standards.

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Reporting goodwill: The effects of new accounting standards on the real estate industry

Article Abstract:

How new accounting standards on the real estate industry affect the reporting of goodwill is discussed. The Financial Accounting Standards Board's newly launched Statement of Financial Accounting Standard No. 141 and No. 142 are examined including their effect on goodwill reporting.

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