The percentage of completion method in real estate development

ISBN-13: 9786203514865 / Angielski / Miękka / 56 str.

Florian Fassino

Opis

Real estate development companies have a particularity in their bookkeeping. Because of their construction development activity, they are subject to the application of the provisions of the Developer's Accounting Plan (PCPC), which are significantly different from those of the General Accounting Plan. The method chosen by the real estate group studied is the percentage of completion method. This manual will enable you to deepen your knowledge of long-term contracts through applications adapted to the Developer's Accounting Plan. The progress method in real estate development has its own particularities for this type of contract. The purpose of this manual is to answer the following question: How to define the best financial information for a real estate development operation?

O autorze

Fassino, FlorianFlorian Fassino is an accounting assistant in Toulouse. He studied at the Ozenne high school where he validated his Diploma of Accounting and Management in 2010. He joined the Master of Accounting and Audit at the IAE des Pays de l'Adour in 2011. After obtaining the Higher Diploma of Accounting and Management, he started his internship as an accountant.