COR2323. Debt Valuation and Interest Rates

Interest rates have continued to increase in 2023 impacting the mark to market of debt investments and liabilities. This session will focus on the current interest rate environment, the principles of fair value outlined in ASC 820, debt valuation concepts and methodologies, and examples of market-based applications for real estate lenders and borrowers.

Learning Objectives:

• Determine the impact of market changes and dynamics on the fair value of real estate debt.
• Analyze the principles of fair value applicable to the valuation of debt.
• Identify sources of market support for debt valuation conclusions.