Current Developments for the Real Estate Industry

  • Publication

Winter 2026

This edition of Current Developments for the Real Estate Industry gathers and summarizes current thought leadership and the latest regulatory rulings to help real estate audit committees and executive teams remain updated on the most recent trends in real estate.

Topics covered include:

  • In the market and recent real estate trends, including Emerging Trends in Real Estate® 2026
  • Accounting and financial reporting hot topics, including accounting implications of tariffs
  • Regulatory considerations, including California climate reporting—SB 253 and SB 261 explained
  • Update on tax matters, including realigning year-end planning considerations after the One Big Beautiful Bill Act
  • Governance discussion, including your year-end audit committee guide
  • Technology trends and update, including 2026 AI Business Predictions

Contact us

Brian Ness

Real Estate Partner, PwC US

Brandon Bush

Real Estate and Infrastructure Tax Lead, PwC US

Follow us