Justin Glasser, ASA, MAI, MRICS

Managing Director | Valuation & Advisory Office Manager | Greater San Diego Area Western Regional Leader | Financial Reporting Cushman & Wakefield Western, Inc.

Professional Expertise

Justin Glasser is a Managing Director within the Valuation & Advisory (V&A) practice of Cushman & Wakefield. He is San Diego Office Manager and is West Region Leader for the Financial Reporting Practice. The Financial Reporting Practice is a specialty practice within V&A focusing on engagements involving real estate related consulting services, with a primary focus on valuation for financial reporting (GAAP & IFRS), including fair value measurements (ASC Topic 820), purchase price allocations (ASC Topic 805), capital leases (ASC Topic 840) and reorganizations (ASC Topic 852).

Mr. Glasser has over 10 years of experience preparing valuations of tangible and intangible assets for financial reporting and tax reporting purposes and over 14 years of direct real estate experience. His real estate experience includes valuation of various commercial property types: hotels, destination resorts, gaming outlets, assisted living facilities, master planned communities, manufactured home communities, manufacturing and distribution facilities, retail and mixed-use developments, multifamily (including LIHTC), office, restaurants, banks, movie theaters and undeveloped land. His valuation experience also includes real estate appraisal, highest and best use studies, market demand and financial feasibility studies, valuation of water rights, lost profit analyses and estimation of damages. He has provided valuation services related to lost profits associated with timeshare points associated with properties in California, Hawaii and Mexico for the purpose of litigation. Other litigation support includes valuation services related to properties located in Laguna Beach, Orange County and a number of real property assets located in San Francisco and San Diego, California.

Memberships, Licenses, Professional Affiliations and Education

Designated Member, Appraisal Institute (MAI #497209); Designated Member of American Society of Appraisers (ASA # 106380); Royal Institution of Chartered Surveyors (MRICS #6504539);

Certified General Real Estate Appraiser in numerous states;

Master of Science, University of San Diego, Alpha Sigma Gamma Award Recipient; and

Bachelor of Arts, University of California San Diego

Teaching & Publications

Contributing Editor to The Appraisal of Real Estate, 14th Edition; Appraisal Institute, An Appraiser’s Guide to Purchase Price Allocation for Financial Reporting & Tax; Appraisal Institute, Understanding International Valuation Standards; NAREIT Taskforce – FASB Clarifying Definition of a Business

Speaking engagements include presenting on valuation of real property for tax purposes to the Society of Auditors/Appraisers at their annual conference September 2014; International Association of Assessing Officers Fall Appraisal Seminar in October 2014; 2016 Southern California Chapter of Appraisal Institute Summer Conference in July 2016.