Pension accounting: new requirements for the real estate industry

Article Abstract:

The Financial Accounting Standards Board has issued a new set of requirements, the Statement of Financial Accounting Standards no. 158, also known as "Employers' Accounting for Defined Benefit Pension and Other Post Retirement Plans". The standards obligate the defined benefit pension plan's over-funded and under-funded standing to be reflected on the balance sheet. Details of the new requirements and their impacts on the real estate industry are explained.

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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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New rules for accounting changes and error corrections: some implications for the real estate industry

Article Abstract:

The effect of the new Statement of Financial Accounting Standards (SFAS) no. 154 which sets new rules for accounting changes and corrections are discussed from the perspective of real estate industry.

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