Accounting for real estate transactions where circumstances indicate that profits were not earned at the time the transactions were recorded

Authors

United States. Securities and Exchange Commission

Document Type

Article

Publication Date

1962

Abstract

A number of recent cases have come to the attention of the Commission in which the gross profits on certain real estate transactions were taken into income under circumstances which indicate that they were not realized in the period in which the transactions were recorded.

Relational Format

article

Series Title

Accounting Series Release No. 095;Securities Act of 1933 Release No. 4566;Securities Exchange Act of 1934 Release No. 6982

Recommended Citation

United States. Securities and Exchange Commission, "Accounting for real estate transactions where circumstances indicate that profits were not earned at the time the transactions were recorded" (1962). Federal Publications. 62.
https://egrove.olemiss.edu/acct_fed/62