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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.   |
Commercial Investment Real Estate
Jan/Feb 2011
Kris Hebert |
Lease Resistance How will new accounting rules affect tenants and landlords? |
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
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. |
CFO
December 1, 2009
Sarah Johnson |
Balance-Sheet Blues Companies wait and wonder about the impact of changes to lease accounting. |
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. |
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
Nov/Dec 2010
Tom Muller |
Counting Leases Before They Hatch A proposed accounting change will dramatically affect how landlords and tenants treat leases. |
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. |
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. |
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
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. |
CFO
August 1, 2012
Kathleen Hoffelder |
Two Ways about It FASB and the IASB have agreed to allow two approaches to accounting for lease expenses on the balance sheet. |
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. |
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. |
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. |
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. |
Commercial Investment Real Estate
Nov/Dec 2010
Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer? |
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. |
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
Jan/Feb 2008
Brian Fennelly |
TI Tactics The debt capital markets, where pricing is tied to companies' debt issuance rates rather than landlords' cost of funds, is becoming recognized as a viable way to finance large tenant improvement costs. |
CFO
October 1, 2002
Tim Reason |
Reporting: See-Through Finance The market's distaste for complex financing could raise your company's cost of capital, even if you comply with new reporting rules. |
CFO
February 1, 2011
Russ Banham |
Space Race The weak real estate market offers CFOs a great opportunity. Here's how to maximize it. |
CFO
November 1, 2010
Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
Commercial Investment Real Estate
Mar/Apr 2011
Renee Shprecher |
Risk vs. Reward Find the right balance for sale-leaseback transactions. |
Commercial Investment Real Estate
Mar/Apr 2012
Suzanne D. Reifman |
Gov't Issues What should owners know about federal tenants? |
Registered Rep.
November 5, 2012
Jennifer Popovec |
Yield-Hungry? Can't Eat on 1.6% Net lease REITs are luring yield seekers. |
Commercial Investment Real Estate
Sep/Oct 2006
Douglas P. Snyder |
Master Plans Financing a commercial real estate project based on its rental stream presents many challenges for property owners. Use these lease structures to build a property's revenue stream. |
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. |
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
Philip F. Himovitz |
Ground Control Owners and developers unearth opportunities through creative land leases. |
The Motley Fool
December 1, 2006
Rich Duprey |
Top Tankers' Tough Tumble The oil shipper has a host of problems including a resigning auditor. Investors, what's behind the fracas? |
Commercial Investment Real Estate
Jul/Aug 2005
Mark T. Samples |
The Perfect Storm Today's economy creates favorable conditions for sale-leaseback sellers. |
Entrepreneur
February 2008
Rosalind Resnick |
Building Blocks Leasing may be the solution to grow your business quickly. |
The Motley Fool
May 27, 2005
Timothy M. Otte |
Unlocking Hidden Debt The balance sheet doesn't always paint the whole picture. Fortunately, a quick review of the annual report section on leases and a good rule of thumb can unlock the true leverage picture, often with surprising results. |
Commercial Investment Real Estate
May/Jun 2015
Donald J. Valachi |
Lease Option or Sale? What is the economic reality of your transaction? |
CFO
September 1, 2006
Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
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 2010
Sallen & Bagchi |
Lease Leverage How can creditworthy tenants maximize their bargaining advantage? |
Commercial Investment Real Estate
Sep/Oct 2011
Crystal Lofing |
Lease Logic Property acquisitions require a comprehensive approach to existing-lease due diligence. |
Commercial Investment Real Estate
Jul/Aug 2010
Steven Heller |
Beyond the LOI This article is a checklist of common-sense considerations to get the tenant signed up, into its space, and writing rent checks. |
Commercial Investment Real Estate
Jan/Feb 2010
Susan H. Nadler |
Revenue Recovery Lease audits can reveal hidden income potential. |
Commercial Investment Real Estate
Nov/Dec 2014
George L. Renz et al. |
Net-Leased Single-Tenant Risks Thorough due diligence and market intelligence helps to quantify triple net lease investment potential and other aspects of the net lease market. Also, a look at the 2014 net lease market. |
Entrepreneur
February 2002
Mark Henricks |
To Say the Leased Ownership is overrated. Could leasing be the answer to the tough economy? During downturns, tightening credit standards at traditional lenders tend to steer small firms to seek financing from leasing companies. |
Commercial Investment Real Estate
Mar/Apr 2011
Johnson & Mahoney |
The GSA Way Government leases can be lucrative -- if you know the rules. |
Commercial Investment Real Estate
May/Jun 2007
Robert J. Donohue |
Triple-Net Effects A prime advantage of commercial real estate ownership is the inflation hedge it creates. Investing in NNN tenancy-in-common properties requires careful planning. |
Commercial Investment Real Estate
Nov/Dec 2012
Lisa Loften |
Retail Therapy Stop and think before you buy that shopping center. |
CFO
August 1, 2002
Ronald Fink |
The Fear of All Sums To restore investor trust, many companies are disclosing more information, according to a CFO survey. But it may not be enough. |
Commercial Investment Real Estate
May/Jun 2006
Ramey & Hoelschen |
Exchange With Caution Understand the possible 1031 tax repercussions of IRC Section 470, created to address possible abuses of sale-leaseback transactions involving tax-exempt entities, known as sale-in, lease-out, or SILO transactions. |
The Motley Fool
November 8, 2007
Anders Bylund |
DirecTV Wants More Advanced Customers DirecTV is spending money on new customers now, with its lease program for its digital set-top receivers, in order to reap a lower taxable income in a few years. |
