Title: | Specialized Industry GAAP: Real Estate |
Category: | Accounting and Auditing |
Field of Study: | Accounting |
Course Code: | A019-0437 |
CPE Credits: | 2.0 |
Price: | $19.95 |
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Description:
Specialized Industry GAAP - Real Estate discusses all of the important authoritative pronouncements on GAAP for this specialized industry. This course addresses accounting principles, financial reporting presentation requirements, required and recommended disclosures for real estate, title plant, and mortgage banking industries.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
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Author: Delta Publishing
Category: Accounting and Auditing
Field of Study: Accounting
Passing Score: 70%
Publication Date: 04/30/2019
Technical Details: Accounting is a technical field of study.
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Objectives:
1. Identify different lending agencies within the mortgage banking industry.
2. Recognize accounting issues for title plants.
3. Distinguish between retail land sales and other sales of real estate.
4. Recognize accounting treatment for real estate - such as full accrual method, installment method, and capitalization issues.
5. Recognizes the key provisions of the new revenue (ASC 606) and leasing standards (ASC 842) and identify the potential impact upon adoption of these guidelines.
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