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Register for the Webinar

US GAAP and Tax Basis in Real Estate: Key Differences and Strategic Considerations

November 18, 2025 | 2 PM ET

Featured Speakers

Headshot of Mike Linder
Mike Linder

Partner | Assurance Services
Aprio, LLP
Aprio Advisory Group, LLC

Headshot of Dasha Walker
Dasha Walker

Partner | Assurance Services
Aprio, LLP
Aprio Advisory Group, LLC

Headshot of Nuwandi Trahan
Nuwandi Trahan

Partner | Assurance Services
Aprio, LLP
Aprio Advisory Group, LLC

Explore the fundamental differences between US GAAP and tax basis accounting, highlighting their impact on financial reporting and stakeholder communication. Join our speakers on this webinar and gain actionable insights into navigating compliance, optimizing disclosures, and managing audit risks in real estate environments.

Key Takeaways:

  • Identify the core differences between US GAAP and tax basis accounting for real estate entities, including asset measurement, revenue recognition, and depreciation methods.
  • Understand how these differences affect risk areas and the presentation of financial statements.
  • Learn best practices for preparing real estate financial statements under both frameworks, including disclosure requirements, audit considerations, and internal controls.
  • Discover strategies for effective communication between management, stakeholders, the IRS, and auditors regarding book-to-tax differences and audit findings.
  • Strengthen your ability to ensure transparency, compliance, and usefulness of financial statements for all users.
  • Explore current trends and common pitfalls in real estate audits involving both GAAP and tax basis accounting. 
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