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Topic 606, “Revenue from Contracts with Customers,” real estate industry-specific guidance previously applied is now superseded.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.
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