Industries: Real Estate - Ernst & Young - China

The International Accounting Standards Board recently released four new standards that affect real estate and construction companies. Download our recent report on IFRS 10, 11 and 12 (which addresses consolidation and joint arrangements) and IFRS 13 (which focuses on fair value measurement).

Senior executives in real estate and hospitality around the world are optimistic about the economy and focused on fundraising and executing transactions. These insights and more are presented in our third semiannual Capital Confidence Barometer, produced with the Economist Intelligence Unit.

What are today’s key IFRS financial reporting issues for real estate investors? The Ernst & Young IFRS Real Estate Survey provides an overview of the accounting policies and disclosures in the financial statements of property companies from Europe, Australia and the Middle East.

Learn more about real estate fund marketing changes in Europe. Specifically, we investigate the complex set of rules covering the marketing of AIFs to EU investors by, or on behalf of, EU and non-EU AIFMs.

After years of being considered a high-risk market, Brazil has become a preferred investment destination. With its inflation under control and healthy banking system in place, foreign players are poised to capitalize on a myriad of real estate opportunities. Considering this market? Our survey of international investors will offer plenty of insights.

Against all odds, the global REIT market is largely intact. So, what should investors consider now? And which trends are influencing the largest REIT markets —US, Australia, Japan and the UK—around the world? Find out here and don’t miss our update on the hurdles China is experiencing with implementing a REIT regime.

In this survey, we examined the challenging real estate market and whether it brought on increased disclosure on property valuations. Interestingly, we found the qualitative and quantitative information disclosed from each company varies. Learn which changes are in the pipeline that will affect financial statement presentation, joint arrangements, revenue recognition and leasing.