房地产会计(英文版)

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ACCOUNTINGFORREALESTATETRANSACTIONSAGUIDEFORPUBLICACCOUNTANTSANDCORPORATEFINANCIALPROFESSIONALSMARIAK.DAVISJOHNWILEY&SONS,INC.ffirs.inddiiiffirs.inddiii3/6/0810:04:34PM3/6/0810:04:34PMffirs.inddviffirs.inddvi3/6/0810:04:34PM3/6/0810:04:34PMACCOUNTINGFORREALESTATETRANSACTIONSffirs.inddiffirs.inddi3/6/0810:04:32PM3/6/0810:04:32PMBECOMEASUBSCRIBER!Didyoupurchasethisproductfromabookstore?Ifyoudid,it’simportantforyoutobecomeasubscriber.JohnWiley&Sons,Inc.maypublish,onaperiodicbasis,supplementsandneweditionstoreflectthelatestchangesinthesubjectmatterthatyouneedtoknowinordertostaycompetitiveinthisever-changingindustry.BycontactingtheWileyofficenearestyou,you’llreceiveanycurrentupdateatnoadditionalcharge.Inaddition,you’llreceivefutureupdatesandrevisedorrelatedvolumesona30-dayexaminationreview.IfyoupurchasedthisproductdirectlyfromJohnWiley&Sons,Inc.,wehavealreadyrecordedyoursubscriptionforthisupdateservice.Tobecomeasubscriber,pleasecall1-877-762-2974orsendyourname,companyname(ifapplicable),address,andthetitleoftheproductto:mailingaddress:SupplementDepartmentJohnWiley&Sons,Inc.OneWileyDriveSomerset,NJ08875e-mail:subscriber@wiley.comfax:1-732-302-2300online:ficenearestyou:Professional&ReferenceDivisionJohnWiley&Sons,Ltd.JohnWiley&SonsCanada,Ltd.TheAtrium22WorcesterRoadSouthernGate,ChichesterEtobicoke,OntarioM9W1L1WestSussexPO198SQCANADAENGLANDPhone:416-236-4433Phone:44-1243-779777Phone:1-800-567-4797Fax:44-1243-775878Fax:416-236-4447Email:customer@wiley.co.ukEmail:canada@wiley.comJohnWiley&SonsAustralia,Ltd.JohnWiley&Sons(Asia)Pte.,Ltd.33ParkRoad2ClementiLoop#02-01P.O.Box1226SINGAPORE129809Milton,Queensland4064Phone:65-64632400AUSTRALIAFax:65-64634604/5/6Phone:61-7-3859-9755CustomerService:65-64604280Fax:61-7-3859-9715Email:enquiry@wiley.com.sgEmail:brisbane@johnwiley.com.auffirs.inddiiffirs.inddii3/6/0810:04:33PM3/6/0810:04:33PMACCOUNTINGFORREALESTATETRANSACTIONSAGUIDEFORPUBLICACCOUNTANTSANDCORPORATEFINANCIALPROFESSIONALSMARIAK.DAVISJOHNWILEY&SONS,INC.ffirs.inddiiiffirs.inddiii3/6/0810:04:34PM3/6/0810:04:34PMPortionsofvariousFASBdocuments,copyrightbytheFinancialAccountingStandardsBoard,401Merritt7,POBox5116,Norwalk,CT06856-5116,arereproducedwithpermission.CompletecopiesofthosedocumentsareavailablefromtheFASB.PortionsofvariousAICPAdocumentsarereprintedwithpermission.Copyright2008bytheAmericanInstituteofCertifiedPublicAccountants,Inc.Allrightsreserved.PortionsofthisbookhavetheiroriginincopyrightedmaterialsfromtheInternationalAccountingStandardsBoard.Thesearenotedbyreferencetothespecificpronouncements.CompletecopiesoftheinternationalstandardsareavailablefromtheIASB.Copyright©InternationalAccountingStandardsBoard,30CannonStreet,LondonEC4M6XH,UnitedKingdom.Thisbookisprintedonacid-freepaper.Copyright©2008byMariaK.Davis.Allrightsreserved.PublishedbyJohnWiley&Sons,Inc.,Hoboken,NewJersey.PublishedsimultaneouslyinCanada.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recording,scanning,orotherwise,exceptaspermittedunderSection107or108ofthe1976UnitedStatesCopyrightAct,withouteitherthepriorwrittenpermis-sionofthePublisher,orauthorizationthroughpaymentoftheappropriateper-copyfeetotheCopyrightClearanceCenter,Inc.,222RosewoodDrive,Danvers,MA01923,978-750-8400,fax978-646-8600,oronthewebat://:Whilethepublisherandauthorhaveusedtheirbesteffortsinpreparingthisbook,theymakenorepresentationsorwarrantieswithrespecttotheaccuracyorcompletenessofthecontentsofthisbookandspecificallydisclaimanyimpliedwarrantiesofmerchantabilityorfitnessforaparticularpurpose.Nowarrantymaybecreatedorextendedbysalesrepresentativesorwrittensalesmaterials.Theadviceandstrategiescontainedhereinmaynotbesuitableforyoursituation.Youshouldconsultwithaprofessionalwhereappropriate.Neitherthepublishernorauthorshallbeliableforanylossofprofitoranyothercommercialdamages,includingbutnotlimitedtospecial,incidental,consequential,orotherdamages.Forgeneralinformationonourotherproductsandservices,ortechnicalsupport,pleasecontactourCustomerCareDepartmentwithintheUnitedStatesat800-762-2974,outsidetheUnitedStatesat317-572-3993orfax317-572-4002.Wileyalsopublishesitsbooksinavarietyofelectronicformats.Somecontentthatappearsinprintmaynotbeavailableinelectronicbooks.FormoreinformationaboutWileyproducts,visitourWebsiteat:aguideforpublicaccountantsandcorporatefinancialprofessionals/MariaK.Davis.p.cm.Includesindex.ISBN978-0-470-19852-0(cloth)1.Realproperty—Accounting.2.Realestateinvestment—Accounting.I.Title.HF5686.R3D382008657'.8335—dc222007043222PrintedintheUnitedStatesofAmerica10

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