The Consumer Marketplace and Retailers’ Shifting Accounting Needs

For supply chain organizations investing heavily in fixed assets to meet the shifting demands of both customer and client, GAAP may not be the most accurate measure of corporate worth. Given GAAP rules reliance on assets’ historical value — as opposed to asset appreciation — retailers looking to update existing properties or develop additional real estate should be wary. These firms would be wise to implement a second layer of asset tracking that captures appreciation, offering a more realistic view of the organization's value and better basis for future budgeting.