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Copyright Comments  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
501. Introduction 502. Accounting Completion Date of Properties under Construction 502.11. Multi-phase or Use Developments 503. Rental Revenue and Expenses prior to the Accounting Completion Date of an Income-producing Property 504. Leases to Anchor Tenants 505. Method of Recognition of Income 506. Contingent Rental Income 507. Lease Cancellation Fees 508. Re-leasing Costs 509. Refinancing Costs 510. Participating Mortgage Loans 511. Vendor takeback Receivables 512. Long-term Replacement Items 513. Asset Retirement Obligations 514. Depreciation 514.2. Life and Useful Life 514.3. Method of Depreciation 514.4. Commencement of Depreciation 514.5. Periodic Review of Depreciation 514.6. Depreciation of Redeveloped 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
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