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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 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. |
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. |
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. |
Commercial Investment Real Estate Jan/Feb 2011 Kris Hebert |
Lease Resistance How will new accounting rules affect tenants and landlords? |
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. |
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 April 15, 2012 Sarah Johnson |
Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue. |
CFO December 1, 2009 Sarah Johnson |
Balance-Sheet Blues Companies wait and wonder about the impact of changes to lease accounting. |
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. |
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. |
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 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. |
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 2011 Frank N. Simpson |
Policy Watch Advice and news for CCIM designation holders on lobbying efforts. |
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. |
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 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. |
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. |
CFO September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
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 October 1, 2010 Marie Leone |
One Size Gives Fits to All Financial executives say that proposed changes to revenue-recognition rules ignore real-world realities. |
Commercial Investment Real Estate Nov/Dec 2010 Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer? |
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. |
IndustryWeek May 1, 2004 John S. McClenahen |
FASB Options Rule Draws Rants, Raves Manufacturing and tech trade associations attack the FASB proposed rule changes for booking stock options and other share-based payments. |
CFO October 1, 2007 Michelle Leder |
Rewriting the Rules Everything you thought you knew about accounting is about to change. Is there any reason to smile? This is the third of a three-part series examining the state of accounting five years after passage of the Sarbanes-Oxley Act. |
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 2015 Donald J. Valachi |
Lease Option or Sale? What is the economic reality of your transaction? |
The Motley Fool March 31, 2004 Bill Mann |
FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options. |
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. |
Commercial Investment Real Estate Mar/Apr 2012 Philip F. Himovitz |
Ground Control Owners and developers unearth opportunities through creative land leases. |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
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 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. |
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 December 1, 2004 Kris Frieswick |
Is Fair Value Flawed? Some say FASB's reform proposals for merger-and-acquisition expense-reporting could stifle corporate management planning. |
The Motley Fool September 15, 2004 Bill Mann |
Exhausting Every Option The International Employee Stock Option Coalition, a high tech industry lobbying group in Washington D.C., plays its latest gambit on trying to de-claw options expensing. |
Entrepreneur February 2008 Rosalind Resnick |
Building Blocks Leasing may be the solution to grow your business quickly. |
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. |
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. |
InternetNews July 20, 2004 Roy Mark |
House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits. |
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 2011 Drummond et al. |
Triple-Net Triple Threat Investors vie for the safety, convenience, and ROI of top net-leased deals. |
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 Jan/Feb 2012 Rosfelder & Cannon |
Resizing or Right-Sizing? Prepare for the smaller (and smarter) corporate office. |
Commercial Investment Real Estate Sep/Oct 2015 Michael Vullis |
Improved Property Management Tech advances help level the playing field for non-institutional owners. |
Commercial Investment Real Estate Jan/Feb 2010 Susan H. Nadler |
Revenue Recovery Lease audits can reveal hidden income potential. |
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. |