Current Developments for the Real Estate Industry

Spring 2024

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 2024 Emerging Trends in Real Estate - Global Outlook
• Accounting and financial reporting hot topics including a primer on GHG emissions reporting & podcasts on lease classification and asset acquisitions
• Regulatory considerations covering the SEC's newly released (and currently paused) Climate Rule
• Update on tax matters including recent developments and guidance on tax accounting issues
• Governance discussion including what boards need to know about the SEC’s climate-related disclosure rules 
• Technology trends and update including PwC’s Global NextGen Survey 2024: Success and succession in an AI world