Novogradac GAAP Accounting for the LIHTC and NMTC - 2005 Edition: 2005 Edition

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Novogradac & Company LLP, 2004 - Investment tax credit - 360 pages
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This guidebook is a compilation of the historical documentation and related information from financial accounting standards board EITF issue 94-1. This documentation addresses how an entity that invests in a qualified affordable housing project should account for the benefits (tax) resulting from its investment. This 2004 edition contains a chapter on accounting for a qualified new markets tax credit investment. This is the sixth published edition of this book.
 

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Contents

CHAPTER ONE
1
CHAPTER TWO
21
CHAPTER THREE
27
Table of Contents Novogradac Company
31
Accounting Interpretations of APB Opinion 18 AIN APB 18
51
APPENDIX C
71
iv recognition of a liability for delayed equity contributions
91
Tentative conclusion reached to amend the consensus on amortization
105
APPENDIX E
193
APPENDIX G
201
APPENDIX H
207
APPENDIX I
213
APPENDIX J
221
APPENDIX K
227
APPENDIX L
233
APPENDIX M
243

Consensus is affirmed on the topics
123
Tentative conclusions are reached on the topics listed in previous document
137
accounted for in accordance with AICPA Statement of Position 789
141
March 8 1994
147
Presentations made that cover various aspects of affordable housing to facilitate
153
1 Deloitte Touche Summary
161
APPENDIX N
253
APPENDIX O
261
APPENDIX P
267
APPENDIX R
275
APPENDIX S
355
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