Journal of Property Investment & Finance: Volume 28 Issue 5

Proposed changes to lease accounting

Rachel Knubley

The International Accounting Standards Board (IASB) is proposing a fundamental change to the way lease contracts are accounted for by both lessees and lessors. This article aims…

Accounting for leases: telling it how it is

Julian Lyon

The purpose of this paper is to express a viewpoint in respect of proposed changes to accounting for leases. It aims to present a summary of accounting principles and behaviours…

Need for disclosure regarding property valuations in financial reports according to IFRS

Bo Nordlund

The purpose of the article is to discuss how the demand for disclosure regarding property valuation in financial reports can be fulfilled.

Towards value‐creating corporate real estate assets management in emerging economies

Timothy Tunde Oladokun

This paper aims to increase the awareness of developing countries' corporations and academics concerning the significant importance of CRE holdings in corporate asset portfolios…

Analysis of the convergence degree between the accounting and the valuation standards concerning fair value

Adela Deaconu, Anuta Buiga

The study aims to measure the fair value (FV) regulation convergence and to present its determinant factors and effects.

Sale and leaseback programme in Barclays

Sean Morris

The purpose of this paper is to review the context, rationale, execution strategies and results of the biggest property sale and leaseback programme Barclays has yet undertaken.

The Myth of The Rational Market: A History of Risk, Reward, and Delusion on Wall Street

Xu Ye

Real estate financial reporting and accounting

Michael Evans, Richard Porter