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Real estate

Real estate (key)

Related Publications

Real Estate — Accounting and Financial Reporting Update

Jan 28, 2019

The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to entities in the real estate sector.

Real Estate Spotlight — “Failed sales” of nonfinancial assets require reassessment upon adoption of ASC 606 and ASC 610-20

Apr 17, 2018

This Real Estate Spotlight discusses an entity’s requirements upon adopting ASC 610-20, which provides guidance on the recognition and measurement of transfers of nonfinancial assets. As a result of the new guidance, an entity may need to reverse its accounting for previous transactions and adjust beginning retained earnings.

Real Estate & Construction — Accounting and Financial Reporting Update (2017)

Dec 22, 2017

The 2017 edition of our annual update highlights selected accounting and reporting developments that may be of interest to entities in the real estate and construction sector. Among other topics, the publication discusses (1) issues related to implementation of the new leasing and revenue recognition standards and (2) application of the new guidance that clarifies the definition of a business.

Real Estate — Accounting and Financial Reporting Update (2016)

Dec 02, 2016

Our annual update highlights selected accounting and reporting developments that may be of interest to real estate entities. Among other topics, the 2016 edition discusses the issuance of (1) new guidance on the accounting for leases and the impairment of financial instruments, (2) new guidance to clarify the classification of certain cash receipts and payments in the statement of cash flows, and (3) refinements to the FASB's new guidance on the recognition of revenue from contracts with customers.

Real Estate Spotlight — A walk-through of the FASB’s new leases standard

Mar 17, 2016

This Real Estate Spotlight provides insight into aspects of the new leases standard that are particularly relevant to lessees and lessors in the real estate industry.

Real Estate — Accounting and Financial Reporting Update (2015)

Jan 15, 2016

The eighth annual accounting and financial reporting update discusses topics that may be of particular interest to real estate entities. It summarizes notable developments and activities that occurred during 2015, including (1) the issuance of new guidance on the consolidation framework and amendments to the classification and measurement of financial instruments and (2) the continued work of the FASB on accounting for leases and financial instruments, the definition of a business, and simplification.

Real Estate — Accounting and Financial Reporting Update (2014)

Nov 24, 2014

The seventh edition of this annual update highlights the year’s accounting and reporting developments that apply to real estate entities.

Real Estate Spotlight — E&C entities prepare to implement the converged revenue model

Sep 22, 2014

This Real Estate Spotlight discusses the new revenue model and highlights key accounting issues and potential challenges for entities in the engineering and construction (E&C) sector of the real estate industry that recognize revenue under U.S. GAAP or IFRSs.

Real estate — Accounting and financial reporting update (2013)

Nov 20, 2013

The sixth edition of the annual update highlights the year’s accounting and reporting developments that apply to real estate entities.

Real estate — Accounting and financial reporting update (2012)

Dec 17, 2012

This annual update highlights the specialized accounting and reporting considerations applicable to real estate companies.

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