FASB 152 (2004)

• Real Estate Time-Sharing Transactions
• Amends FASB 66 and 67
• FASB summary
• FASB status

FASB 98 (1988)

• Sale-Leaseback Transactions Involving Real Estate
• Amends FASB 13, 66, and 91; rescinds FASB 26
• FASB summary
• FASB status

FASB 67 (1982)

• Sale-Leaseback Transactions Involving Real Estate
• Amends FASB 13, 66, and 91; rescinds FASB 26
• FASB summary
• FASB status

FASB 66 (1982)

• Sales of Real Estate
• FASB summary
• FASB status

FIN 43 (1999)

SEC_CODE_REF_0090001192884

SEC accounting FAQs (SAB 103)

• Topic 1.I - Financial statements of properties securing mortgages
• Topic 7.C - Re: S-X Rules 12-28 and 12-29
• Topic 7.D - Income before depreciation
• Topic 11.L - Income statement - Casino-Hotels

SEC accounting FAQs - 3/31/01

• Topic II.H - Hotel management companies
• Topic III.A - Operating real estate properties acquired

Real estate limited partnerships

• S-K 801e Securities Act Guide 5
• SEC Telephone Manual FAQs

Regulation S-X

• Rule 3-14 - Real estate operations to be acquired
• Rule 3-15 - Real Estate Investment Trusts
• Rule 4-08(b) - Notes to financials -- Assets subject to lien
• Rule 12-23 - Mortgage loans / Interest earned
• Rule 12-24 - Real estate owned / Rental income
• Rule 12-28 - Real estate -- Accumulated depreciation
• Rule 12-29 - Mortgage loans on real estate
• S-K 601(b)(8) - Tax opinions

Accounting Issues

Leases (FASB 13)