You must log in to view this content and have a subscription package that includes this content.
Required subscriptions
- US GAAP
View all / combine content
Evaluation of Consummation — 360-20-40 (Q&A 01) Sale Price in Excess of Fair Value: Impairment Issues — 360-20-40 (Q&A 02) Buyer's or Seller's Perspective — 360-20-40 (Q&A 03) Down Payment — 360-20-40 (Q&A 04) Evaluation of Buyer’s Continuing Investment — 360-20-40 (Q&A 05) Factors to Consider in Evaluating a Buyer’s Continuing Investment — 360-20-40 (Q&A 06) Clarification of the Phrase “Each Year” — 360-20-40 (Q&A 07) Clarification of the Phrase “Total Debt” — 360-20-40 (Q&A 08) Clarification of the Phrase “Level Annual Payment That Would Be Needed to Pay That Debt and Interest on the Unpaid Balance” — 360-20-40 (Q&A 09) Application of Continuing Investment Test: Lump-Sum Payments — 360-20-40 (Q&A 10) Refinancing of Existing First Mortgage — 360-20-40 (Q&A 11) Future Subordination — 360-20-40 (Q&A 12) Profit Deferral Versus Loss Recognition — 360-20-40 (Q&A 13) Evaluation of Buy-Sell Clauses — 360-20-40 (Q&A 14) Definition of Extended Period — 360-20-40 (Q&A 15) Recognition of Profit Deferral for Limited Guarantees — 360-20-40 (Q&A 16) Illustration of Reassessing the Collectibility of the Sales Price in an Agreement to Sell Condominium Units — 360-20-40 (Q&A 17) Recognition of Profit by the Percentage-of-Completion Method — 360-20-40 (Q&A 18) Recognition of Profit Resulting From the Sale of Time-Sharing Intervals Subject to a Lease of the Underlying Land — 360-20-40 (Q&A 19) Recognition of Contingent Profits — 360-20-40 (Q&A 20) Evaluation of the Nature of a Repurchase Option/Obligation — 360-20-40 (Q&A 21)Profit Recognition on Partial Sale of Real Estate in Which the Buyer Retains Preferences Related to the Property Sold — 360-20-40 (Q&A 22)
Evaluation of Consummation — 360-20-40 (Q&A 01) Sale Price in Excess of Fair Value: Impairment Issues — 360-20-40 (Q&A 02) Buyer's or Seller's Perspective — 360-20-40 (Q&A 03) Down Payment — 360-20-40 (Q&A 04) Evaluation of Buyer’s Continuing Investment — 360-20-40 (Q&A 05) Factors to Consider in Evaluating a Buyer’s Continuing Investment — 360-20-40 (Q&A 06) Clarification of the Phrase “Each Year” — 360-20-40 (Q&A 07) Clarification of the Phrase “Total Debt” — 360-20-40 (Q&A 08) Clarification of the Phrase “Level Annual Payment That Would Be Needed to Pay That Debt and Interest on the Unpaid Balance” — 360-20-40 (Q&A 09) Application of Continuing Investment Test: Lump-Sum Payments — 360-20-40 (Q&A 10) Refinancing of Existing First Mortgage — 360-20-40 (Q&A 11) Future Subordination — 360-20-40 (Q&A 12) Profit Deferral Versus Loss Recognition — 360-20-40 (Q&A 13) Evaluation of Buy-Sell Clauses — 360-20-40 (Q&A 14) Definition of Extended Period — 360-20-40 (Q&A 15) Recognition of Profit Deferral for Limited Guarantees — 360-20-40 (Q&A 16) Illustration of Reassessing the Collectibility of the Sales Price in an Agreement to Sell Condominium Units — 360-20-40 (Q&A 17) Recognition of Profit by the Percentage-of-Completion Method — 360-20-40 (Q&A 18) Recognition of Profit Resulting From the Sale of Time-Sharing Intervals Subject to a Lease of the Underlying Land — 360-20-40 (Q&A 19) Recognition of Contingent Profits — 360-20-40 (Q&A 20) Evaluation of the Nature of a Repurchase Option/Obligation — 360-20-40 (Q&A 21)Profit Recognition on Partial Sale of Real Estate in Which the Buyer Retains Preferences Related to the Property Sold — 360-20-40 (Q&A 22)