Development Magazine Spring 2017

Perspectives

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Development Mag App

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.

Development Mag App

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

Paul Ciminelli

CEO on Leadership: 

The CEO of a Western New York state real estate development and services firm shares his insights about the industry.

headshot of a man

Driving NAIOP's Future 

In 2017, NAIOP will celebrate its 50th anniversary. That’s 50 years of inspiring, advancing and serving the commercial real estate industry. The year also commences NAIOP’s next strategic plan, to which many of you offered input during surveys and interviews last fall.

Selected For You

Brownfield remediation projects

Six Lessons for Developers Considering a Brownfield Remediation Project 

What developers need to know before beginning this type of challenging undertaking.

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.