The Financial Accounting Standards Board and the International Accounting Standards Board are proposing significant changes to real estate lease accounting. At the prodding of the Securities and Exchange Commission, the Boards are attempting to ensure that the assets and liabilities associated with leases are more accurately reflected on a company’s balance sheet, thereby creating more

The location of a retailer’s warehouse distribution facility is critical to its ability to meet market demands and to operate efficiently and profitably. Two areas which may not necessarily jump to the forefront of the site selection analysis, are the impact of title and incentives. Business incentives are often critical to a company’s bottom line,