A&A Alert: FASB Amends Derecognition of In Substance Real Estate

Accounting Standards Update 2011-10 [FASB ASC 360] by Dr. Tom Ratcliffe, Ph.D, CPA Plain-English Accounting Yesterday [Wednesday, December 14, 2011], the FASB released Accounting Standards Update [ASU] 2011-10, entitled Derecognition of in Substance Real Estate. The guidance in ASU 2011-10 amends the guidance in FASB Accounting Standards Codification [FASB ASC] Topic 360, entitled Property, Plant, […]

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