In an effort to be diplomatic, I’m going to address both the positive and negative aspects of the commercial real estate market that are currently being discussed by various sources. This is mainly an attempt to give you, the reader, an unbiased look at the biases currently the web. After outlining both positions, perhaps you’ll..

With a debt deal finally settled and an economy hanging on by a thread, the first plan of action for anyone who owns, leases or invests in property is to decide what to do next. All trends have been pointing toward a positive growth in the commercial real estate sector, but will this continue now..

In the last installment of our 5 part new FASB series, I’ll outline the new procedures for balance sheet offsetting, revenue recognition, comprehensive income and multiemployer pension plans. Once again, I want to congratulate you on making it through the arduous task of reading about these changes—and don’t worry, if your eyes glazed over or..

Part Four starts off with a little summary on the impairment changes, goes through the lessor accounting model and ends with a brief outline on insurance contracts. During their discussions, FASB and IASB came up with a “three bucket” expected loss approach for impairment of financial assets. They are as follows: Bucket 1 holds assets..

You’ve made it this far, so I’m not going to bore you with any more quips about FASB or their new regulations—it’s already boring enough. Onto business, then. Lessees will use the incremental borrowing rates at the lease commencement to calculate the amount capitalized. Leases with interim funding will have deferred and amortized earnings on..