The fair value opinion: new opportunities for the real estate industry

Article Abstract:

The Financial Accounting Standards Board has issued Statement of Financial Accounting Standards no. 159, or the Fair Value Option for Financial Assets and Financial Liabilities, the first in a series of codes that allow usage of fair value option. The new standard is aimed at enhancing financial accounting through reporting financial balances at fair value. The effects of the new standard on the real estate industry are investigate.

Capital funds & cash flow, Other Activities Related to Real Estate, REAL ESTATE, Real Estate Services, Accounting and auditing, Influence, Real estate industry, Accounting, Accounting standards, Report

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Accounting for costs associated with exit or disposal activities: some implications for real estate industry

Article Abstract:

The effect of exit costs and disposal activities in financial management among quarters on the real estate industry is discussed. The financial standard released by Financial and Accounting Standards Board of the United States, Statements of Financial Standards (SFAS) No.146, which deals with accounting for costs associated with exit or disposal activities is also discussed.

Government expenditures, Economic Programs, Administration of Economic Programs, Financial Systems & Controls, Financial Management, Analysis, Interpretation and construction, Economic policy

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New auditor's responsibilities for detecting fraud: some implications for real estate developers

Article Abstract:

The powers and duties of certified public accountant auditors are presented on the context of new Statement on Auditing Standards (SAS) No. 99 by Auditing Standards Board of the United States.

Management dynamics, Auditing, Practice, Auditors, Auditing Standards Board

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