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Proposed Statement Of Position: Identifying And Accounting For Real Estate Loans That Qualify As Investments In Real Estate, 6/7/93; Exposure Draft (American Institute Of Certified Accountants), 1991, June 7, American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Adc Arrangements
Proposed Statement Of Position: Identifying And Accounting For Real Estate Loans That Qualify As Investments In Real Estate, 6/7/93; Exposure Draft (American Institute Of Certified Accountants), 1991, June 7, American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Adc Arrangements
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments;Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Oct. 27, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Proposed Statement Of Position : Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments;Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Oct. 27, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) applies to all entities that make or acquire real estate loans. It provides guidance on identifying and accounting for real estate loans that qualify as real estate investments for financial reporting purposes. Such loans may include real estate acquisition, development, and construction (ADC) loans, loans on operating real estate, convertible mortgages, and shared appreciation (participating) mortgages. It requires real estate loans that do not meet certain criteria to be classified and accounted for as real estate investments. For purposes of applying this proposed SOP, a loan classified and accounted for as a real estate …