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01/17/2020
Recognizing revenue under Topic 606: For syndicators and developers in the affordable housing industry
With the effective date of Financial Accounting Standards Board (FASB) Topic 606, “Revenue from Contracts with Customers,” real estate industry-specific guidance previously applied is now superseded. Within the affordable housing industry, application of the new standard particularly impacts syndicators and developer entities.
In these two publications, the CohnReznick Assurance practice presents information to help affordable housing syndicators and developers navigate the five-step process for recognizing revenue, and to address considerations unique to them.
The first publication offers guidance for syndicators of qualified affordable housing investment funds.
The second is aimed toward developers of affordable housing projects.
Gordon Chatterton
CPA, Director
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This has been prepared for information purposes and general guidance only and does not constitute legal or professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is made as to the accuracy or completeness of the information contained in this publication, and CohnReznick LLP, its partners, employees and agents accept no liability, and disclaim all responsibility, for the consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.