公司必须从批准的评估师那里进行严格的评估，以确定他们在财务报表中需要显示的价值。这将需要时间，但会给他们一个正确的想法，每个属性都要做什么。公司必须确定最佳卖场，按照新标准重新确定租赁协议，并尽可能考虑以前的租金和参与房地产风险（Laing and Perrin ，2014年）。价值的衡量对于伍尔沃斯来说是一个重要的问题，它必须干预他们目前的租赁，并降低他们考虑降低估值的具体特性的价值，以减少外流和风险暴露。重要的是，昂贵的房产难以继续并包括在内，而且它们在财务上的价值将会在整个财务报表读取方式上产生一些问题，在这些方法之后，公司被重视。他们必须把价值最高的贵重物业看待，如果要以连续租金的形式从商店里获得租赁负债，就必须快速完成租赁责任。这样的规则将自动使Woolworths更负责商店的使用，他们肯定必须执行。他们还必须加强与出租人的共同价值，使商店更有利可图，会计准则更加透明。
The company must undertake a rigorous valuation drive from approved valuers to determine the value that they will need to display in their financial statements. This will take time, but will give them a correct idea of what is to be done with each property. The company must identify best performing stores, try and re-establish a lease agreement according to new standards, and try and own the property if possible by considering the previous rents paid and taking part in the risks of the property as well (Laing and Perrin, 2014). The measurement of value is a significant issue for Woolworths and it must interfere into their present leases and reduce the value of specific properties of which they are to consider a reduced valuation to reduce the outflow and risk exposure. Significantly, expensive properties are difficult to continue and include them, and their value in the finances will create some issues in its overall approach to the way financial statements are being read, considered after which companies are valued. They must treat the expensive properties with best value and the lease liability must be fast forwarded to be finished, if it wants to acquire it from the store in the form of continuous rent payments. Such a rule will automatically make Woolworths more responsible for the store usage, which they assuredly must execute. They must also step up their shared value with the lessor where applicable to make the store more profitable and the accounting standards more transparent.