Emerging trends in real estate: 1993
Article Abstract:
Property values for specific assets are not expected to change in 1993 since nobody is thinking really of personal development. Through a survey of the population, yield expectation, bid/ask spread, pricing and capital sources were established only later. Securitization might also follow the period of paralysis coming with the departure. Publicly issued securities for institutional grade commercial real estate and mortgages are expected to emerge as substitutes for banks as financing resources. The low level of respec for private ownership also is a factor.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1993
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SFAS No.109's impact on real estate
Article Abstract:
The Financial Accounting Standards Board has released in February 1992, Statement of Financial Accounting Standards (SFAS) No. 109 entitled Accounting for Income Taxes due to the clamor to institute changes to the requisites for income tax accounting. This report is the result of around three years of work primarily to reconsider SFAS No. 96. which was supposed to supersede Accounting Principles Board Opinion No. 11 on income tax accounting.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1993
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