Lease Accounting Survey
To better understand the expected impacts that may result from the FASB’s proposed lease accounting standard, Deloitte conducted a survey.
Expectations and market realities in Real Estate 2014
The future unfolds
Commercial real estate investments are expected to produce generally solid returns in 2014, according to the authors of "Expectations & Market Realities in Real Estate 2014—The Future Unfolds," an annual forecast report released by Real Estate Research Corporation (RERC), Deloitte, and the National Association of REALTORS® (NAR).
Findings indicate that although uncertainties remain, the economy is expected to continue to grow slowly and improve modestly in 2014. Capital is flush, and commercial real estate investment has expanded to the secondary and tertiary markets.
In addition, the report carefully analyzes and offers a research-based assessment of the office, industrial, apartment, retail and hotel property sectors. The report also provides an outlook for the three mostly likely economic and investment scenarios for 2014 and beyond.
As used in this document, “Deloitte” means Deloitte & Touche LLP, which provides audit and enterprise risk services; Deloitte Consulting LLP, which provides strategy, operations, technology, systems, outsourcing and human capital consulting services; Deloitte Tax LLP, which provides tax services; Deloitte Financial Advisory Services LLP, which provides forensic, dispute, and other consulting services, and its affiliate, Deloitte Transactions and Business Analytics LLP, which provides a wide range of advisory and analytics services. Deloitte Transactions and Business Analytics LLP and Deloitte Consulting LLP are not certified public accounting firms. These entities are separate subsidiaries of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.
Transactions & Business Events
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