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Current Developments for the Real Estate Industry

Summer 2022

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 ESG disclosures: What matters to investors and Real estate: Deals 2022 midyear outlook
  • Accounting and financial reporting hot topics covering accounting for indirect impacts due to the Russian invasion of Ukraine and Leasing toolkit –Demystifying sale-leasebacks and built-to-suits
  • Regulatory considerations such as a first look at the SEC's proposals on fund and adviser ESG disclosures and new rules related to SPAC and de-SPAC transactions
  • Update on tax matters including discussions over valuation allowances and guidance on tax accounting issues
  • Governance discussion covering the governance aspects of the SEC's climate disclosure proposal
  • Technology trends and update covering Crypto toolkit – decoding central bank digital currencies and Crypto toolkit – transacting using digital assets

Contact us

Byron Carlock, Jr.

Real Estate Leader, PwC US

Brian Ness

Real Estate Partner, PwC US

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