Development Magazine Winter 2016/2017

Perspectives

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View the Digital Edition or Download the App 

Access the interactive digital edition of Development magazine or download the app from Apple, Amazon and Google Play.

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View the Digital Edition or Download the App 

Access the interactive digital edition of Development magazine or download the app from Apple, Amazon and Google Play.

From the Archives: Perspectives Articles from the Previous Issue

Entrepreneur

CEO on Leadership: Adon Panattoni, CEO, Panattoni Development Company  

The CEO of a U.S. firm specializing in industrial development shares his insights on the industry.

inaugural NAIOP diversity CRE scholarships

Five Students Receive Inaugural NAIOP Diversity CRE Scholarships 

NAIOP has awarded its first Diversity CRE Scholarships to graduate students in commercial real estate who have traditionally been under-represented in the industry.

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FASB Lease Accounting Proposals 

On August 17, 2010, the Financial Accounting Standards Board (FASB), an independent body that establishes accounting standards for the private sector that are recognized by the Securities and Exchange Commission as authoritative, issued an Exposure Draft detailing proposed changes to standards governing how landlords and tenants account for their leases. The proposed changes are intended to increase transparency for investors by, among other things, requiring that the full long-term payments associated with the leases be shown on the balance sheet of the tenant as liabilities. Renewal options and contingent rents would be included when calculating liability under lease agreements. Operating leases would be capitalized and represented as current liabilities. Under the Final Rule, the standards for public companies must be implemented by 2019.