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changes in equity, those statements are not addressed in the exposure draft Instead, the exposure draft focuses on the disclosure of interperiod changes in revaluation equity the difference between (1) the net current value of assets and liabilities and (2) the corresponding net carrying amount determined in conformity with GAAP (iii) Deferred Taxes The reporting of the deferred income tax liability in the current value balance sheet has been controversial The exposure draft would permit either of the following two methods to be used in determining the deferred income tax liability to be reported in the current value balance sheet:
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Method 1 The reported deferred income tax liability is equal to the discounted amount
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of the estimated future tax payments, adjusted for the use of existing net operating loss carryforwards or other carryforwards The determination of the deferred income tax liability is based on the enacted income tax rates and regulations at the balance sheet date (even if not in effect at that date) The exposure draft contains a deemed sale provision at the end of the fteenth year, with the discounted amount of the tax that would be paid on such a sale included in the reported liability Method 2 The reported deferred income tax liability is based on enacted rates and regulations at the balance sheet date (even if not in effect at that date) The enacted rate is multiplied by the difference between the current value of total net assets and liabilities and their tax bases, adjusted for the use of existing net operating loss carryforwards or other carryforwards Although this method of determining the anticipated tax liability is conceptually inconsistent with the principle of determining current value based on the discounted amount of estimated future cash ows, the method was included in the exposure draft because it is easy to apply as a result of the fact that it re ects the effect of an immediate and complete liquidation of the reporting entity s portfolio (e) ACCOUNTING BY PARTICIPATING MORTGAGE LOAN BORROWERS In May 1997, the AICPA issued SOP 97-1, Accounting by Participating Mortgage Loan Borrowers The SOP establishes the borrower s accounting when a mortgage lender participates in either or both of the following:
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Increases in the market value of the mortgaged real estate project The project s results of operations
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If a lender participates in the market appreciation of the mortgaged property, the borrower must determine the fair value of the appreciation feature at the inception of the loan A liability equal to the appreciation feature is recognized with a corresponding charge to a debt discount account The debt discount should be amortized using the interest method Interest expense in participating mortgage loans consists of the following items:
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Amounts designated in the mortgage agreement as interest Amounts related to the lender s participation in operations Amounts representing amortization of the debt discount related to the lender s participation
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in the project s appreciation The borrower remeasures the participation liability each period Any revisions to the participation liability resulting from the remeasurement results in an adjustment to the participation liability via a debit or credit to the related debt discount The revised debt discount should be amortized prospectively using the effective interest rate
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3010 SOURCES AND SUGGESTED REFERENCES
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(f) GUARANTEES The FASB has on its agenda a project on Guarantees that promises to signi cantly affect real estate nanciers A proposed Interpretation will elaborate on the disclosures to be made by a guarantor in its nancial statements about its obligations under certain guarantees that it has issued It also will require a guarantor to recognize, at the inception of a guarantee, a liability for the fair value of the obligations it has undertaken in issuing the guarantee The proposed Interpretation does not address the subsequent measurement of the guarantor s recognized liability over the term of the related guarantee
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