Introduction to Real Estate Financial Reporting

Overview of real estate markets and investment structures
Regulatory landscape and importance of financial transparency
Key distinctions: investment property vs. owner-occupied property

Accounting Standards and Frameworks

IFRS 13 (Fair Value Measurement): valuation principles and hierarchy
IAS 40 (Investment Property): recognition, measurement, and transfers
IFRS 16 (Leases): lease liability and right-of-use asset recognition

Valuation Approaches for Real Estate

Income approach: discounted cash flow (DCF) models
Market approach: comparative market analysis
Cost approach: replacement cost and depreciation methods

Financial Reporting for Investment Properties

Presentation in financial statements
Revenue recognition and operating expenses
Capitalization, depreciation, and impairment

Real Estate Disclosures and Compliance

Required notes and supplementary information
Fair value disclosures and valuation techniques
Auditor expectations and best practices

Lease Accounting and Financial Impact

Differentiating finance and operating leases
Lease incentives, renewals, and purchase options
Impact on financial ratios, EBITDA, and debt metrics

Performance Measurement and Portfolio Analysis

Real estate-specific KPIs (NOI, Cap Rate, IRR, etc.)
Property yield analysis and benchmarking
Strategic reporting for investors and stakeholders

Case Studies and Practical Application

Analysis of sample real estate financial reports
Application of valuation tools and modeling
Red flags, risk areas, and reporting pitfall

By completing the Real Estate Financial Reporting and Valuation Training Course, participants will have the capability to deliver reliable, transparent, and standards-compliant financial reports that reflect the complexities of real estate transactions and holdings. This training bridges the gap between accounting theory and practical application in the dynamic real estate market.

Real Estate Financial Reporting and Valuation Training Course in London

Available Dates

Custom Date Selection

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Objectives and Target Group

Course Content