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Determining Leasing Risk In A Tenant Financial Statement

August 17, 2022 9:00 AM - 12:00 PM (EDT)

Description

MA CE Credit: Subtitle “The New Era of Accounting for Real Estate Leases and Financial Statements” RE102C17

This module will introduce students to the analytical tools necessary to gain an understanding of tenant financial statements. Students will learn the basics and how to use analytical tools to assess risk level in lease negotiation. What are Income/Expense Statements, Cash Flow Statements and Balance Sheets? How do GAAP and IFRS become game changers? How does FASB 13 play a part in real estate financial accounting? What are lenders evaluating when considering financing tenant improvements and approving leases? When should the landlord provide TI and other rent concessions? Where is the “risk” in the financials?

We will identify commercial lease clauses that would be impacted by the tenant’s financials. You will be introduced to financial analytical ratios and then will have the chance to dissect a tenant’s corporate balance sheet for lease negotiations. Please remember to bring your calculators.

- Introduction
- Evaluating Leasing Risk in a Corporate Tenant’s Financial Statement
- Income Statement
- Cash Flow Statement
- Balance Sheet
- Lease Clause Impact
- GAAP, IFRS, FASB 13
- Financial Ratios
- Case Study

As noted above, this course is eligible for CEUs. In order to receive the CEUs you must participate and be present for the entire course. The course will not be recorded.

Instructor:
Robert Nahigian, FRICS, SIOR, CRE, MCR, Auburndale Realty Company, Boston University Real Estate Instructor


NOTE: For a refund to be issued, cancellations must be received by  5:00 pm on Friday, August 12. For questions, please contact Debbie Osheroff, osheroff@naiopma.org

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Contact Information

NAIOP Massachusetts
Name: Debbie Osheroff
Phone: (781) 453-6900 x3
Email: osheroff@naiopma.org
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