Predevelopment is the initial stage of development. It generally includes activities pertaining to the preparation of a site or land parcel and infrastructure in anticipation of th ...

Umfasst den Erhalt oder die Änderung von Flächennutzungsgenehmigungen sowie zur Finanzierung und Bauausführung mit den Ziel der Immobilienwertsteigerung. Unter Umnut ...

The act or process of improving or changing a site with pre-existing conditions or land use type through (partial) demolition of the existing real property or infrastructure and re ...

The process of improving, remodeling and/or rehabilitating a real estate asset in order to enhance its intended function, extend the period of usage and increase value and/or relat ...

Operational real estate assets that are completed and lettable and not in the course of, or held for, development.

A component of a lease agreement that is used to establish future rent increases or decreases at stated intervals during a longer-term lease agreement. Also known as “step re ...

The designated organization to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users o ...

GAAP are the standards, conventions, and rules that accountants follow in recording and summarizing transactions and in preparing financial statements. GAAP, measured at fair value ...

The foundational standards for fair value accounting used to report by the institutional real estate investment community to both tax-exempt investors (e.g. pension funds) as well ...

The Financial Accounting Standards Board is the independent, private- sector, not-for-profit organization, that establishes financial accounting and reporting standards for public ...