MA NAIOP: August 25, 2021, Evaluating Leasing Risk in a Tenant’s Financial Statement

This course will be on Zoom and is MA CE real estate credit approved. The course runs from 9 am to 12 pm and will dissect the definition of a financial statement into profit and loss, cash flow and balance sheet. GAAP v. IFRS v. FASB 13 will be compared. A number of risk ratio metrics will be introduced and evaluated to the appropriateness of each conclusion. The tangible and intangible risk factors that go beyond the number crunching will be insightful to the attendee. Then what type of conclusions will be reached by a landlord in a leasing decision and the impact on various lease clauses will be identified. How each risk impacts specific clauses will be identified. Sample financial statements will be included. Group assignments and a change to evaluate a tenant’s financials for class presentations are included. Bring a financial calculator.