| Similar Articles |
 |
CFO November 1, 2011 Marielle Segarra |
New Leasing Proposals Continue to Draw Heat FASB and the IASB respond to criticism as they prepare a new exposure draft for lease accounting.  |
CFO December 1, 2009 Sarah Johnson |
Balance-Sheet Blues Companies wait and wonder about the impact of changes to lease accounting.  |
CFO December 1, 2010 Marie Leone |
Taking the "Ease" Out of "Lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto company balance sheets.  |
Commercial Investment Real Estate Jan/Feb 2011 Kris Hebert |
Lease Resistance How will new accounting rules affect tenants and landlords?  |
National Real Estate Investor May 1, 2007 Todd Davis |
Leasing Changes Afoot Spurred on by the SEC, the FASB is evaluating lease accounting standards with the intent to revise them. The key issue lies in the distinction between capital leases and operating leases.  |
CFO August 1, 2005 Tim Reason |
Hidden in Plain Sight The Securities and Exchange Commission doesn't like lease accounting, and it's not going to take it any more. Leasing may soon have to be justified on economic terms alone.  |
CFO July 1, 2007 Alan Rappeport |
This Land Is Your Land Changes afoot in lease accounting will have dramatic effects on retail and REIT balance sheets.  |
PHONE+ May 4, 2009 William Bosco |
Lease Accounting: Changes the IT Industry Should Know The FASB and its sister organization, the International Accounting Standards Board (IASB), are working jointly to develop a new model for the recognition of assets and liabilities arising under lease contracts.  |
BusinessWeek June 5, 2006 Nanette Byrnes |
You May Be Liable For That Lease The Financial Accounting Standards Board review of lease accounting standards could really hammer retailers.  |
Commercial Investment Real Estate Nov/Dec 2010 Tom Muller |
Counting Leases Before They Hatch A proposed accounting change will dramatically affect how landlords and tenants treat leases.  |
The Motley Fool September 2, 2010 Alex Dumortier |
These Stocks Are More Dangerous Than You Think New regulations could whip the rug out from under companies like these that have been abusing the use of operating leases.  |
Commercial Investment Real Estate Jan/Feb 2012 Canon & Fenbert |
The Potential Impact of Lease Accounting Changes on Corporate Real Estate Decision-Making With the goal of improving lease information transparency and comparability, the new standards could have residual effects on the way in which companies form decisions regarding their real estate needs.  |
CFO November 1, 2010 Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up?  |
CFO January 1, 2002 Ronald Fink |
Double Whammy As real estate markets sag, companies that used synthetic leases to move real estate liabilities off the balance sheet could face a costly dilemma. They may find banks unwilling to roll the loan over during tough economic times, forcing them to sell property in a depressed market.  |
Entrepreneur February 2008 Rosalind Resnick |
Building Blocks Leasing may be the solution to grow your business quickly.  |
CIO December 1, 2002 Lafe Low |
A Lesson on Leasing Leasing IT equipment can be an attractive (and cost-effective) alternative to buying it -- if you study these lessons.  |
CFO January 1, 2008 Sarah Johnson |
Long Live the King? As international accounting standards close in on GAAP, the U.S. standard-setter considers its mortality.  |
Commercial Investment Real Estate Jan/Feb 2011 Frank N. Simpson |
Policy Watch Advice and news for CCIM designation holders on lobbying efforts.  |
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal |
One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.  |
CFO July 1, 2006 Linda Corman |
(Don't) Look Deep into My Lease Terms can be mesmerizing, but companies get a rude awakening when leasing's real cost is revealed.  |
Commercial Investment Real Estate Jul/Aug 2012 Andrew Dick |
Healthcare Headaches Various issues delay medical real estate construction.  |
Commercial Investment Real Estate Nov/Dec 2003 Scott Farb |
Sale-Leasebacks Provide Capital for Core Business Investment Sale-leasebacks allow companies to unlock their real estate assets' equity, raise capital to reduce debt or invest in their core business, and strengthen their balance sheets.  |
National Real Estate Investor June 18, 2003 |
Morgan Stanley Buys Lend Lease's U.S Real Estate Assets After weeks of speculation, Morgan Stanley has agreed to buy most of Lend Lease's U.S real estate investment arm. The purchase will bring Morgan Stanley's real estate assets to $30 billion once the deal is finalized.  |
National Real Estate Investor September 1, 2004 Scott Farb |
The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues.  |
BusinessWeek December 9, 2010 Yalman Onaran |
An International Spat Over Bank Bookkeeping A dispute between the U.S. and international accounting standards boards is holding up a global agreement.  |
Commercial Investment Real Estate Nov/Dec 2010 Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer?  |
Real Estate Portfolio May/Jun 2002 Taube & Yungmann |
Promoting Transparency in Joint Venture Financial Reporting and Disclosure Joint venture arrangements have become an integral part of the business model of many real estate companies, and financial statement preparers and users have worked toward achieving a satisfactory level of transparency...  |
Commercial Investment Real Estate Jul/Aug 2006 Guglielmo & Trowbridge |
Leasing Lessons Analyzing commercial real estate leases in today's rapidly changing marketplace is a daunting task. But if performed properly, this process can have a very important economic impact on landlords, owners, and investors.  |
Investment Advisor November 2009 D.J. Gannon |
Why Adopt Global Standards, Anyway? The reality is that the development of identical standards was never the intended result of convergence.  |
National Real Estate Investor September 1, 2008 Joe Gose |
Enron Effect Lingers Over Synthetic Leases Once a formidable competitor to sale-leaseback transactions, synthetic leases have all but vanished from the playing field years after the Enron scandal highlighted the structure's lack of transparency.  |
Commercial Investment Real Estate Mar/Apr 2012 Philip F. Himovitz |
Ground Control Owners and developers unearth opportunities through creative land leases.  |
CFO February 1, 2011 Russ Banham |
Space Race The weak real estate market offers CFOs a great opportunity. Here's how to maximize it.  |
The Motley Fool January 20, 2004 Selena Maranjian |
Buying vs. Leasing a Car Which costs the most in the long run?  |
CFO Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...  |
CFO April 15, 2012 Sarah Johnson |
Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue.  |
CFO November 1, 2010 CFO Readers |
Two for the Road Readers mail: Readers comment on accounting standards and other issues.  |
The Motley Fool June 10, 2005 |
Buying vs. Leasing a Car Ask yourself the right questions before you decide. Here are a few things to keep in mind as you deliberate.  |
Commercial Investment Real Estate May/Jun 2006 Phillip F. HImovitz |
Ground Control Owners and commercial real estate developers unearth opportunities through creative land leases.  |
Commercial Investment Real Estate Mar/Apr 2012 Suzanne D. Reifman |
Gov't Issues What should owners know about federal tenants?  |
Entrepreneur May 2007 James Park |
New Lease on Life When he wanted out of his car lease, this entrepreneur didn't take no for an answer - he started a business instead.  |
CFO September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.  |
CFO April 1, 2009 Leibs & Leone |
The Blame Game Goes into Overtime The debate over the fairness and value of fair-value accounting intensified last month as lawmakers took accounting rule-setters to task for the role that fair value has allegedly played in the current economic crisis.  |
Registered Rep. November 5, 2012 Jennifer Popovec |
Yield-Hungry? Can't Eat on 1.6% Net lease REITs are luring yield seekers.  |
National Real Estate Investor May 1, 2006 Kenneth J. Rogers |
New Rules on Intangibles Unlike tangible assets, intangible assets are generally not taxed in most states. However, to the extent that these intangibles are reflected in the sale price of real estate transactions, assessors are inadvertently including them when reassessing property based on the reported sale price.  |
Entrepreneur December 2004 Nichole L. Torres |
Lease Lessons Follow these 6 tips when negotiating your first commercial lease.  |
The Motley Fool March 27, 2006 Nathan Parmelee |
Where Assets Go When They Retire A new liability is going to start cropping up on balance sheets. Don't worry: That's a good thing. It's important to comprehend accounting in order to better understand the companies in which we invest.  |
CFO December 1, 2009 Marie Leone |
Convergence vs. Conversion The notion of U.S. companies switching to international financial reporting standards (IFRS) over the next few years might become moot if efforts to converge U.S. and international accounting standards are successful.  |
Commercial Investment Real Estate Sep/Oct 2006 Nicholas A. Franke |
Designation Rights When retail tenants are unable to honor rent payments due to bankruptcy, selling the property's designation rights may provide an alternative option for realizing the leases' value.  |
National Real Estate Investor November 1, 2002 Beth Mattson-Teig |
A Closer Look Corporate chicanery, missed earnings and a slow, painful economic recovery have forced net lease professionals to question the creditworthiness of potential clients like never before.  |
CFO September 1, 2008 Tim Reason |
International Accounting Standards Board Chairman Sir David Tweedie The overseer of a coming accounting revolution opines on U.S. companies' inevitable, eventual shift to IFRS.  |