Construction, real estate and hospitality publications http://www.grantthornton.com Grant Thornton LLP Copyright Grant Thornton LLP. webmaster@GrantThornton.com Grant Thornton LLP http://www.grantthornton.com/gtlogo.gif http://www.grantthornton.com 5 steps of sell-side due diligence on restaurant sale <p>When selling your restaurant, think like a buyer to pinpoint the strengths and weaknesses of your sales pitch and your business. Learn five steps to help your sell-side due diligence pay off.</p> Wed, 23 Jan 2013 Commercial real estate: Why a rising tide won't lift all boats <p>Though many observers believe that the recession officially ended in the summer of 2009, most industries, including commercial real estate (CRE), continue to feel its effects. This article explores the weak fundamentals of the CRE industry.</p> Fri, 06 Aug 2010 Technical topics in leasing, Part 4, The lessor’s perspective on lease accounting <p>The fourth installment of our leasing series summarizes tentative decisions made by the FASB and the IASB on lessor accounting. Topics include when a lease is considered a sale; measurement issues; presentation; and dealing with multiple components in lease contracts.</p> Thu, 13 May 2010 Technical topics in leasing, Part 3: The future of leasing <p>This article discusses some of the ways that a change in lease accounting could affect business practices and suggests some “stress tests” that could be used today to determine whether an arrangement will still meet a company's needs in the future.</p> Thu, 19 Nov 2009 Technical topics in leasing, Part 1: Operating leases moving to the balance sheet <p>This article presents an overview of the proposed changes in the Joint FASB/IASB Discusson Paper titled <i>Leases: Preliminary Views</i> and discusses some of the implications.</p> Thu, 29 Oct 2009 Proposed standard would eliminate operating lease accounting <p>Though final rules are likely two-plus years away, a the proposed rules in a new “preliminary views” document will dramatically alter current practice for operating lease accounting if they go into effect. Both the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) plan to remove the requirement to classify leases as capital or operating leases, which moves lease obligations onto the balance sheet. The first article in the Winter 2009 issue of <em>Marquee</em> discusses the proposed changes and the impact they would have on the hospitality and retail industries.</p> Thu, 29 Oct 2009 Technical topics in leasing, Part 2: Principles-based accounting for leases <p>This article discusses some of the more complex aspects of the proposed new lease accounting rules.</p> Thu, 29 Oct 2009