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Real Estate — Accounting and Financial Reporting Update (2020)

Published on: 23 Nov 2020

The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to real estate entities. Developments in 2020 include the FASB’s issuance of an ASU that allows companies to defer adoption of the Board’s new standards on revenue recognition (ASC 606) and leasing (ASC 842) in light of the coronavirus disease 2019 pandemic. This publication also discusses additional SEC reporting implications for real estate entities related to the guidance in ASC 842 as well as the guidance on income taxes (ASC 740), consolidation (ASC 810), and other topics.

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