Accounting For Real Estate: Acquisition, …
Industry Accounting Guide, Accounting for Retail Land Sales , issued in 1973; Statement of Position (SOP) 78 – 3, Accounting for Costs to Sell and Rent, and Initial Rental Operations of, Real Estate Projects , issued in 1978 SOP 80 – 3, Accounting for Real Estate Acquisition, Development, and Construction Costs , issued in 1980