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Joint ventures: reporting results from investments in real estate

Article Abstract:

Judgment is an indispensable aspect of viable financial reporting. Certain estimates and reasonable interpretations are important in reporting environments. The influence of these factors is meaningful when reporting real estate investment results to pension funds and certain entities for two reasons, namely, that reporting basis is current value which involves property appraisals and that current value accounting model is not supported by authoritative guidance.

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1993
Analysis, Investments, Real estate investment, Real estate investments, Joint ventures

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Dimensions of U.S. real estate surplus

Article Abstract:

Coopers and Lybrand's extensive analysis of major land utilization in the US real estate market showed that the nation is flooded with vacancies. The research showed 62 square feet of empty office space for every American office worker and around 52 square feet of unfilled shop floor for every industrial worker available to them. The study also revealed that there is one million unoccupied hotel rooms in a day.

Author: Hanson, Bjorn
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1993
Surveys, Land use, Surveying

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Subjects list: Real estate industry
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