Howard Roth

Global Leader, Real Estate, Ernst & Young L.L.P.

  • Key Accounting Changes in Store for Investors, Tenants Alike

    By Howard Roth, Ernst & Young:
    The proposed new accounting for leases model is a fundamental change to lease accounting that requires all parties to lease contracts to change the way they think about leases.

    National 15 September 2010 16:45
  • In U.S., Two Steps Forward, One Step Back

    Howard Roth, Ernst & Young Although public/private partnerships formed to construct and own major infrastructure projects have gained traction in Europe, Canada and Australia, acceptance by U.S. state and local governments has been more problematic and spotty.

    National 04 August 2010 16:17
  • Pondering the Outlook for the REIT Model: Where to From Here?

    Without question, the global financial crisis exposed some weaknesses in the REIT model. The distribution requirements in most REIT regimes, which require the majority of earnings to be paid to shareholders each year, made it difficult for REITs to conserve cash to weather the storm.

    National 07 July 2010 00:46