QAS Self-Study
Overview
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 |
Revision Date June 7, 2021 |
Number of Pages 96 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
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
$87.00 – $107.00
QAS Self-Study
Overview
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 |
Revision Date June 7, 2021 |
Number of Pages 96 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
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
$87.00 – $107.00