Accounting for Real Estate Transactions (PDF)

Preface. Abbreviations. Part I. Accounting for Real Estate Transactions -- General. Chapter One. Acquisition, Development and Construction of Real Estate. Chapter Two. Non-Monetary Exchanges of Real Estate. Chapter Three. Real Estate Sales. Chapter Four. Real Estate Leases. Chapter Five. Sale-Leaseback of Real Estate. Part II. Accounting for Real Estate Industry-Specific Transactions. Chapter Six. Interests in Real Estate Ventures. Chapter Seven. Time-Sharing Transactions. Chapter Eight. Retail Land Sales. Glossary.

Maria K. Davis is a partner in the Accounting Consultation
Group at Deloitte & Touche LLP's National Office in Wilton,
Connecticut. In her current position, she provides accounting
guidance on technical accounting issues, primarily in the subject
matters of Real Estate and Leases and Joint Ventures and
Consolidation, both under U.S. GAAP and IFRS. Before joining
Deloitte's National Office, she worked directly with Leon Mayshak,
who was then Deloitte's Real Estate Industry Professional Practice
Director, In that role, Ms. Davis participated actively in the
standard-setting process by contributing to the AICPA Statement of
Position 04-2, Accounting for Time-Sharing transactions, and the
proposed Statement of Position, Accounting for Certain Costs and
Activities related to Property, Plant, and Equipment. A native
German, Ms. Davis has published on U.S. accounting standards in the
pre-eminent German accounting journal Der Betrieb. She also
contributes to Deloitte's interpretation of accounting standards in
Deloitte's Technical Library.

Over the course of her career with Deloitte, Ms. Davis has
provided attest and advisory services to Deloitte's clients in a
variety of industries in both the United States and Germany.

Ms. Davis received a Master's Degree in Accounting from the
University of North Florida, as well as a Degree in Finance from
the Hochschule München, Germany. In addition to her CPA
qualification, she also holds professional qualifications as a
German certified public accountant and a German certified tax
advisor. Ms. Davis is a member of several professional
organizations, including the American Institute of Certified Public
Accountants, the Florida Institute of CPAs, and the German
Institute of certified Public Accountants.

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