For all REALpac Member Companies, a discount price of $320 for the REALpac IFRS Handbook is available!
To determine if your company is a Member of REALpac, please visit the REALpac website and search the Member Directory, www.realpac.ca > About Us > Our Members (REALpac Member Companies). If your company is a Member, please contact Deborah Prestwich, Manager, Office Services by email dprestwich@realpac.ca or by phone 416-642-2700 x221 to request the appropriate coupon code to use during the ordering process.
REALpac IFRS Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS
This handbook outlines recommended accounting practices, policies and disclosures in applying relevant IFRSs, as issued by the International Accounting Standards Board, and related accounting interpretations, as issued by the International Financial Reporting Interpretations Committee, for those transactions common to the real estate industry.
The real estate industry is an increasingly complex one whose only common denominator is that the activities of all entities involved are associated in some way with land or buildings or both. It includes entities that buy and sell undeveloped land, entities that develop land for sale or for construction of their
own buildings thereon, entities that construct buildings for sale or for retention as income-producing properties, and entities that engage in a combination of some or all of these activities.
The accounting may be different depending on the stage of development or depending on the nature of the activities carried on by a particular entity, that is, whether the related asset is held for inventory or investment purposes. Taking this
into account, the REALpac IFRS Handbook has been made as inclusive as possible based on knowledge of the usual types of transactions and accounting issues being addressed in the current market environment.
For information on subscriptions or to order, please contact a sales representative at 1-855-769-0905.
Publication Date: October 2010
