Download or read book A Critical Analysis of Land in Use and Land Development Companies Accounting Problems written by John Bernley Pearson and published by . This book was released on 1951 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Land Development written by Arjan Tirathdas Sadhwani and published by . This book was released on 1971 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Taxation of Real Estate Developers Joint Development Arrangements with Accounting Aspects Covering tax issues relating to land owners developers with Case Laws Finance Act 2023 written by Dr. Raj K. Agarwal and published by Taxmann Publications Private Limited. This book was released on 2023-04-15 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a complete guide to all matters pertaining to the taxation of real estate developers & joint development arrangements from an income tax & accounting perspective. This book addresses the tax issues relating to the following: • Land Owner • Developer • Other Stakeholders, such as Flat Owners or Buyer of Real Estate The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features: • [Critical Income Tax Issues] relating to the following are covered: o Determination of the year of transfer of capital asset o Value of sale consideration in the case of joint development of the real estate, particularly when a joint development agreement is drafted in a complex manner • [Analysis of Provisions] o Section 2(47), i.e., the definition of ‘Transfer’ of Capital Asset o Section 45(2), i.e., the Conversion of Capital Assets into Stock-in-trade o Section 50D, i.e., the Fair Market Value deemed to be the Full Value of Consideration o Deeming Provisions of Sections 43CA, 50C, 56(2)(x)(b) & 23(5) o Section 80-IBA, i.e., the granting of deductions to developers for the construction of affordable housing • [Analysis Chargeability of Capital Gains on Transfer of Asset in the hands of Land Owner] under sub-section (5A) to Section 45 of the Income Tax Act, 1961 • [Attraction of Capital Gains Tax Liability] in case of transfer of Agricultural Land • [Analysis of various Judgments of ITAT & High Courts] applicable to the Land Owner and Real Estate Developer in the case of Joint Development of Real Estate • [In-depth Analysis of Guidance Note] on Accounting for Real Estate Transactions (Revised 2012) issued by the ICAI, applicable to Real Estate Developer • [Analysis of Applicability of the Principle of Revenue Recognition] to Real Estate Developer at different points in time • [Analysis of Applicability of Income Recognition] to Real Estate Developer under IFRS & ICDS Regime The detailed contents of the book are as follows: • Joint Development Arrangement for Real Estate • Tax Issues for Real Estate Developers • History of Accounting Standards Applicable to Real Estate Developers • Analysis of Guidance Note on Accounting for Real Estate Transactions (Revised 2012) • Revenue Recognition for Real Estate Developers under IFRS • Impact of Income Computation and Disclosure Standards (ICDS) • Tax Issues for Real Estate Owners • Capital Asset vs Business Asset • Analysis of Provisions of Section 45(2) regarding Conversion of Capital Asset into Stock in Trade • Analysis of Provisions of Section 2(47) • Analysis of Provisions of Section 50D • Analysis of Provision of Section 45(5A) • Taxability of Capital Gain Arising on Transfer of Agriculture Land • Analysis of the Provisions of Section 50C, Section 43CA, Section 56(2)(x)(b) & Section 23(5) • Analysis of Provisions of Section 80-IBA

Download or read book Analyzing Land Readjustment written by Yu-hung Hong and published by . This book was released on 2007 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, the authors argue for instigated property exchange--a concept applied in a land-assembly method commonly known in the literature as land readjustment.

Download or read book Accounting Problems of Land Developers written by Stanley C. Lane and published by . This book was released on 1971 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Positional Analysis for Sustainable Development written by Judy Brown and published by Taylor & Francis. This book was released on 2017-05-18 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Approaches to decision making and accounting at the national- and business levels have to be reconsidered in light of climate change, biodiversity loss, pollution of land and water, land-use changes, lack of equality and other problems. Cost-Benefit Analysis is clearly not helping to address these issues. In this book, Positional Analysis is advocated as a multidimensional and ideologically open approach. Positional Analysis is based on a political economic conceptual framework (as part of ecological economics) that differs from neoclassical ideas of individuals, firms and markets. It also raises issues of how national and business accounting can be reconfigured to meet these challenges.

Download or read book Land Use Bibliography written by and published by . This book was released on 1983 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This Land Use Bibliography contains citations and abstracts of land-related documents released by the U.S. General Accounting Office (GAO) from January 1979 through December 1982"--Introduction.

Download or read book Accounting for Land Development Companies written by Harold Inness Purcell and published by . This book was released on 1972 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Analysis of Issues Related to Accounting for Interest Costs written by Financial Accounting Standards Board and published by . This book was released on 1977 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Long term Land Development Projects written by and published by . This book was released on 1967 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Land Development Accounting Theory and Case Study written by John Mitchell Lennick and published by . This book was released on 1970 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Land Use Planning Management and Control written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-06-25 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Land Use Planning, Management, and Control: Issues and Problems

Download or read book Catalog of Copyright Entries Third Series written by Library of Congress. Copyright Office and published by Copyright Office, Library of Congress. This book was released on 1975 with total page 1862 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book GAO Documents written by United States. General Accounting Office and published by . This book was released on 1983 with total page 1020 pages. Available in PDF, EPUB and Kindle. Book excerpt: Catalog of reports, decisions and opinions, testimonies and speeches.

Download or read book Land Administration for Sustainable Development written by I. P. Williamson and published by ESRI Press. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through its presentation of a holistic view of land management for sustainable development, this text outlines basic principles of land administration applicable to all countries and their divergent needs.

Download or read book The Accounting Issue of Income Recognition in the Retail Land Development Industry written by George Jones Carmichael and published by . This book was released on 1973 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Departments of Veterans Affairs and Housing and Urban Development and Independent Agencies Appropriations for 2002 written by United States. Congress. House. Committee on Appropriations. Subcommittee on VA, HUD, and Independent Agencies and published by . This book was released on 2001 with total page 1104 pages. Available in PDF, EPUB and Kindle. Book excerpt: