CPAstore - REALPAC ASPE Handbook

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100. Introduction

101. Real Property Association of Canada

102. The Original Accounting Practices Handbook

103. This First Edition of the REALPac ASPE Handbook

103.1. Preparation

103.2. Application

103.3. Identification of Recommendations

103.4. Identification of Defined Terms

103.5. Additions and Revisions

103.6. Further Information

103.7. Contents

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

Index