Lease accounting trouble looms for corporate real estate management

Lease accounting trouble looms for corporate real estate management: Journal of Corporate Real Estate: Vol 16, No 3.

A macro-analysis based on the constructive capitalization method of Imhoff et al. (1991) is used to determine the potential impact of IFRS lease accounting changes on Amsterdam Exchange Index (AEX) listed corporations. In addition, a series of interviews were held with CRE executives to discuss this impact and with CRE and IFRS experts for general insight.