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Contact gegevens

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Adres gegevens

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Tim Schelle

Cleverstone

Ervaringen

Vastgoedmanager 3.0 & Partner
Cleverstone
sept 2017 - heden


Opleidingen

Real Estate Management & Development
Eindhoven University of Technology
sept 2011 - apr 2013


Nevenfuncties

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Specialisaties

Vastgoedmanagement, PropTech, Huisvestingsmanagement

www.cleverstone.nl




Publicaties

Lease accounting trouble looms for corporate real estate management

Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be. Design/methodology/approach – A macro-analysis based on the constructive capitalization method of Imhoff et al. (1991) is used to determine the potential impact of IFRS lease accounting changes on Amsterdam Exchange Index (AEX) listed corporations. In addition, a series of interviews were held with CRE executives to discuss this impact and with CRE and IFRS experts for general insight. Findings – The impact of IFRS lease accounting seems less severe than expected. Notwithstanding, it could form a serious bottleneck for CRE departments that do not operate on a strategic level. Therefore, IFRS lease accounting changes might act as a catalyst for the professionalization of corporate real estate management departments. Practical implications – The paper provides CRE managers with a manageable insight to alter CRE decision-making processes in relation to IFRS lease accounting. The sample size was too small to make a distinction between different industries. Originality/value – Past research showed that accounting is a potential variable in CRE decision-making, but did not yet clarify the possible impact of IFRS lease accounting on CRE strategies and the relating CRE operating decisions. Besides that, this paper also provides insight for options to cope with the (possibly severe) implications. https://www.emeraldinsight.com/doi/abs/10.1108/JCRE-01-2014-0002?journalCode=jcre


Het Integratormodel: De nieuwe normaal

Ondanks de toenemende professionaliteit van service providers in het afgelopen decennium, komt een groeiend aantal zakelijke gebruikers tot dezelfde conclusie: geen enkele aanbieder is de beste op het gebied van het leveren van alle diensten in alle regio’s. Zo kan een onderneming met de beste projectmanager in Brussel niet de beste zijn om een kantoortransactie te onderhandelen in Amsterdam. Een ander herkenbaar probleem is dat dienstverleners wellicht veel expertise hebben op het gebied van vastgoed, maar onvoldoende aansluiting zoeken bij de rol van huisvesting bij de organisatiedoelstellingen. https://www.service-studievereniging.nl/wp-content/uploads/2016/01/SERVICE_Magazine_202.pdf



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