Accounting changes to affect commercial property leasing

Accounting changes to affect commercial property leasing

New financial reporting requirements could change the focus of lease negotiations for tenant businesses, write Shane Fahy and Martina Firbank

The Irish real estate market has seen significant change over the last few years, driven by market forces. These include the nature and availability of new forms of finance, unprecedented growth in the real estate requirements of the tech sector and more recently, a surge in ‘serviced offices’ and their subscription model, as an alternative to more traditional leases.

The Irish market has also seen the rise of institutional buyers of real estate – Irish...

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