1000. Accounting Practices of Canadian Life Insurance Enterprises and Pension Plans. Glossary Of Terms. White Paper on Funds from Operations and Adjusted Funds from Operations (FFO and AFFO) White Paper on Adjusted Cash Flow from Operations (ACFO) White Paper on Applying the Acquisition Method for a Business Combination. Since the introduction of the REALpac Handbook in 1972, REALpac has promoted Funds from Operations (FFO) as the industry-wide standard measure of a real estate entity's operating performance. The definition, initially labeled as cash flow from operations, has been clarified and amended a number of times to address new issues since that time. Welcome to the 2017 edition of KPMG's Canadian Real Estate Tax Handbook. This book is intended for tax, accounting and finance professionals and others with an interest in the Canadian income tax and GST/HST issues impacting the Canadian real estate industry. KPMG has prepared this tax handbook in order to provide the Canadian real estate THE REALPAC IFRS HANDBOOK 103.1. PREPARATION 103.2. APPLICATION 103.3. IDENTIFICATION OF RECOMMENDATIONS 103.4. IDENTIFICATION OF DEFINED TERMS 103.5. EFFECTIVE DATE 103.6. ADDITIONS AND REVISIONS 103.7. FURTHER INFORMATION 103.8. CONTENTS October 2017 150. REAL ESTATE PROPERTIES 151. INTRODUCTION 151.3. INCOME-PRODUCING PROPERTY 151.4. Taking this into account, the REALPAC IFRS Handbook has been made as inclusive as possible based on knowledge of the usual types of transactions and accounting issues being addressed in the current market environment. For information on subscriptions or to order, please contact a sales representative at 1-855-769-0905. CPAstore - REALPAC ASPE Handbook. Disclaimer. Copyright. Comments. 100. Introduction. 200. Costs. 300. Impairment of Real Estate Properties THE ORIGINAL ACCOUNTING PRACTICES HANDBOOK 103. THE REALPAC ASPE HANDBOOK 103.1. PREPARATION 103.2. APPLICATION 103.3. IDENTIFICATION OF RECOMMENDATIONS 103.4. IDENTIFICATION OF DEFINED TERMS 103.5. ADDITIONS AND REVISIONS 103.6. FURTHER INFORMATION 103.7. CONTENTS 200. COSTS 201. INTRODUCTION 202. PREACQUISITION COSTS 203. The Canadian REIT Handbook provides broad, timely coverage of the key aspects of REITs for today's fast-evolving legal and business environments. Special discounts apply for REALpac member companies. Click "Purchase Now" to find out more. Highlights The ONE conference 2022 Disclaimer. Copyright. Comments. 100. Introduction. 200. Costs. 300. Impairment of Real Estate Properties. 400. Revenue and Profit Recognition on Sales of Real Estate Preacquisition Costs. 203. Property Acquisition Costs. 203.3. Non-market Rate Debt. 203.4. Reacquisition through Foreclosure or Power of Sale. 204. Development and Construction Costs.