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    REITs invest in the majority of real estate property types, including offices, apartment buildings, warehouses, retail centers, medical facilities, data centers, cell towers and hotels. 

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Financial Standards

Video
Postal Realty Trust Sees Long Runway for Growth in Niche Postal Real Estate Market

The REIT’s focus on U.S. Postal Service properties continues to offer a compelling combination of stability and growth, according to CEO Andrew Spodek.

07/14/2026
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Andrew Spodek, CEO of Postal Realty Trust
Video
Deloitte’s Kristin Bauer on What’s Next for GAAP and the Role of Industry Feedback

As accounting standards evolve, collaboration between stakeholders and standard-setters will be critical to addressing emerging challenges.

04/22/2026
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Kristin Bauer, partner at Deloitte & Touche LLP
Video
Hogan Lovells Highlights SEC Shift Toward Streamlined REIT Disclosures

Mike McTiernan of Hogan Lovells discusses evolving SEC engagement, disclosure burdens, and opportunities to improve capital formation.

04/08/2026
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Mike McTiernan, partner, corporate & finance, at Hogan Lovells US LLP
Blog
Financial Standards Update Webinar Informs Nareit Members About Key Regulatory Developments

Nareit’s recent webinar, Financial Standards Update, offered Nareit members an overview of key developments at the Financial Accounting Standards Board (FASB), the Public Company Accounting Oversight Board (PCAOB), and the Securities and Exchange Commission (SEC).

09/21/2023
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Financial Standards
Video
Deloitte Partner Provides Update on IASB and ISSB Rulemaking Progress

Kristin Bauer says ISSB could issue two new standards by the end of the second quarter.

04/18/2023
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Kristin Bauer
Video
PCAOB’s Agenda Examines Ease of Use of Digital Assets in Transactions

BDO’s Amy Rojik says digital assets are one PCAOB project of particular interest to REITs and commercial real estate companies.

04/17/2023
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Amy Rojik
Video
FASB Agenda Consultation Report Focuses on Disaggregation

PwC’s Scott Tornberg says the FASB is looking for more detailed information in some cases regarding cash flow statement, income statement, and income tax disclosure.

10/05/2022
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Scott Tornberg, partner at PwC
Video
SEC Proposals on Corporate Share Buybacks, Cybersecurity, Climate Most Significant for REITs

Sidley Austin’s Sonia Barros said the SEC has an aggressive agenda proposing rules that will significantly change disclosure requirements for public companies.

04/04/2022
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Sonia Barros, Sidley Austin LLP
Blog
FASB Staff Grants Accounting Policy Election to Avoid Complex Lease Modification Accounting for Lease Concessions related to COVID-19

The Financial Accounting Standards Board held an April 8 meeting to discuss this key topic.

04/09/2020
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Blog
SEC Streamlines Financial Disclosure Requirements Applicable to Registered Debt Offerings

Nareit comment cited 24 times.

03/06/2020
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Blog
Nareit Meets with New FASB Members

Nareit traveled to Connecticut earlier this month to meet with recently appointed Financial Accounting Standards Board members.

10/18/2019
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Blog
Nareit Submits Comment to SEC on Proposal on Acquisitions and Dispositions

Nareit comment letter endorses the SEC proposal and suggests two clarifications.

07/29/2019
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Nareit®, the National Association of Real Estate Investment Trusts®, is the worldwide representative voice for REITs and publicly traded real estate companies with an interest in U.S. real estate and capital markets. Nareit's members are REITs and other businesses throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses. National Association of Real Estate Investment Trusts® and Nareit® are registered trademarks of the National Association of Real Estate Investment Trusts (Nareit).

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