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.
EisnerAmper, with help from the National Association of Corporate Directors (NACD), conducts an annual survey – Concerns About Risks Confronting Boards – gathering information about risks that are top of mind for boards of directors. Below are links to various content resources (podcasts, blogs, articles and reports) that have been distilled from this high-level survey’s findings.
