国际会计准则解释：房产销售

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IFRIC DRAFT INTERPRETATION D21
Real Estate Sales

Background
1 Entities that undertake real estate development may enter into
agreements to sell the real estate before they have completed its
construction.
2 Such agreements are widespread in the context of residential real estate
developments. Developers may start to market individual units
(apartments or houses) ‘off plan’, ie while construction is still in progress,
or even before it has begun. Each buyer enters into an agreement to
acquire a specified unit when it is ready for occupation. Typically, the
buyer pays a deposit that is refundable only if the developer fails to
deliver the completed unit in accordance with the contracted terms.
Sometimes, the balance of the purchase price is paid only on contractual
completion, when the buyer obtains possession of the unit.

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有多少会计能看懂英文呢？