CPAstore - REALPAC ASPE Handbook

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100. Introduction

200. Costs

300. Impairment of Real Estate Properties

400. Revenue and Profit Recognition on Sales of Real Estate

500. Revenue and Profit Recognition for Income-producing Properties

600. Interests in Joint Arrangements

700. Foreign Currency Translation

800. Special Reporting Practices

Glossary of Terms

White Paper on Applying the Acquisition Method for a Business Combination

1.0 Introduction

2.0 Acquisitions of Depreciable Real Estate Property

2.1 Land Value

2.2 Building Value

2.2.1 Physical Building Value

2.2.2. Lease Intangibles

2.2.2.1 Above / Below Market Rate Leases

2.2.2.2. Prepaid Lease Origination Costs

2.2.2.3. Value of In-Place Leases

2.3 Tenant / Customer Relationship Intangibles

3.0 Summing the Assigned Asset Fair Values

Index