International real estate investment trusts (REITs) and private equity funds account for the majority of worldwide real estate investment. This article features a comparison of U.S. GAAP and IFRS reporting.
The Treasury and the IRS released a second more robust set of QOZ and QOF proposed regulations. These new qualified opportunity zone proposed regulations include a working capital safe harbor, the original use of the business, leased tangible property and basis requirements.
ASC 842 has significantly changed the guidance in determining whether the lessee is the accounting owner of the asset under construction in a built-to-suit lease arrangement. If a company is not considered the accounting owner there is no sale or leaseback guidance.
August 05, 2012
In this clip from Forbes Sports, Michael Breit, Sports and Entertainment practice lead at EisnerAmper tells Mike Ozanian of Forbes how he feels Comcast and NBC will profit in the long term from their Olympics investment. Michael goes into some detail on the benefits of live streaming, especially for sports as the “ultimate reality TV show.”
