CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

All New and Current customers who purchase the Premium, Plus, or Core (Total Value Package) 2021 Federal Tax Update or the 2021 Federal and California Update will get the Tax Advisory Complement Bundle for free.

NOTE:

  • New Federal Tax Update customers will get an immediate email with a coupon code for the free course once their Tax Update purchase is complete.
  • Current Customers that purchased the Premium, Plus, or Core (Total Value Package) 2021 Federal Tax Update will get an email with a coupon code to get the Tax Advisory Complement Bundle for free.

Specialized Industry GAAP: Real Estate

Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
3 Credits: Accounting

Course Description

Specialized Industry Gaap – Real Estate covers the important authoritative pronouncements on GAAP for the specialized real estate industry. This course focuses on financial reporting requirements for real estate project costs (Part I), real estate sales (Part II), and the rental of property (Part III). Part I addresses whether costs associated with real estate projects should be capitalized or charged to expense as incurred.  Part II explains how to apply the five-step revenue recognition model on real estate sales under ASC 606 Revenue from Contracts with Customers. Part III discusses how lessors (landlords) and lessees (tenants) account for leased property under ASC 842 Leases. This course also includes specific examples to illustrate the application of these requirements.

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize accounting principles for real estate project costs (capitalization vs. expensed)
  • Identify the revenue recognition requirements applied to sales of real estate.
  • Recognizes key concepts in lease accounting applied to lessors (landlords) and lessees (tenants)

Course Specifics

Course ID
1213543
Original Release Date
June 7, 2021
Number of Pages
96
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Delta CPE LLC Headshot
Delta CPE LLC

For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.

Specialized Industry GAAP: Real Estate

Expert Instructors
Format
CPE CREDITS
3 Credits: Accounting

$87.00$107.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
3 Credits: Accounting

Course Description

Specialized Industry Gaap – Real Estate covers the important authoritative pronouncements on GAAP for the specialized real estate industry. This course focuses on financial reporting requirements for real estate project costs (Part I), real estate sales (Part II), and the rental of property (Part III). Part I addresses whether costs associated with real estate projects should be capitalized or charged to expense as incurred.  Part II explains how to apply the five-step revenue recognition model on real estate sales under ASC 606 Revenue from Contracts with Customers. Part III discusses how lessors (landlords) and lessees (tenants) account for leased property under ASC 842 Leases. This course also includes specific examples to illustrate the application of these requirements.

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize accounting principles for real estate project costs (capitalization vs. expensed)
  • Identify the revenue recognition requirements applied to sales of real estate.
  • Recognizes key concepts in lease accounting applied to lessors (landlords) and lessees (tenants)

Course Specifics

Course ID
1213543
Original Release Date
June 7, 2021
Number of Pages
96
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Delta CPE LLC Headshot
Delta CPE LLC

For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.

Specialized Industry GAAP: Real Estate

Expert Instructors
Format
CPE CREDITS
3 Credits: Accounting

$87.00$107.00

Clear