New lease accounting standards have opened up a new set of issues for companies. As seasoned consultants on these standards, we are often asked for our real estate perspective. Here is a view on handling commercial ground leases.
Authored by Glenn Madere and Louis Battagliese In August 2010 FASB proposed a new lease accounting standard that it finalized in February 2016. Much of the five-and-a-half-year incubation period can be traced to vocal opposition by commercial tenants and their advisors who objected to what FASB now calls “finance lease” treatment for virtually all leases—the … Continued
An interesting finding came out of a recent survey by one of the Big Four accounting firms. Only 8% of 13,000 questioned said they have a good understanding of the recently announced changes to the Lease Accounting Standard. With 92% somewhere between “general understanding” and “haven’t started”, the impending IASB/FASB deadline is going to seem … Continued
JCP – FASB Executive Primer
The heavily debated, long awaited IASB leases standard is finally announced. How to prepare for changes ahead.
The realization that corporate occupiers of commercial real estate should look at the value that their occupancy creates, and manage real estate more as a strategic asset than simply a cost of doing business, is long overdue.
Find out how lease accounting changes and new market capital dynamics are impacting commercial real estate and how to develop alternative strategies.
Is our patented Internal Lease Preferred Stock or is a REIT the right solution. Find out the difference.
Very few companies view their real estate as a profit center. In the coming year, new FASB rules regarding accounting for leases should highlight your approach to utilizing real estate. Here are three ways companies can potentially profit from properties.
In a constantly evolving world of technology, buying behavior, pricing and competition – how much value should we be placing on these reports and predictions?