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Fall 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 PwC's Global Data Centre Outlook and the real estate and real assets midyear deals outlook
- Accounting and financial reporting hot topics, including the FASB's new guidance on contractual sale restrictions and preparing for disaggregated expense disclosures
- Regulatory considerations, including California's climate disclosure rulemaking and the EU's revised sustainability reporting standards
- Update on tax matters, including the proposed Opportunity Zone reporting regulations and the new Section 987 election for controlled foreign corporations.
- Governance discussion, including board oversight of AI transformation and takeaways from the 2026 proxy season
- Technology trends and updates, including agentic AI and enterprise controls and responsible AI and data governance
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