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Specialized GAAP - Real EstateCode: 24-GAAP-RE
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Course description and objectives:
Identify different lending agencies within the mortgage banking industry.
Recognize accounting issues for title plants.
Distinguish between retail land sales and other sales of real estate.
Recognize accounting treatment for real estate ‐ such as full accrual method, installment method, and capitalization issues.
Recognizes the key provisions of the new revenue (ASC 606) and leasing standards (ASC 842) and identify the potential impact upon adoption of these guidelines.
Presentation Method: QAS Self-Study
CPE credit: 4 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase