Financial Standards

NAREIT requests FASB consider scoping into the proposed standard sales of investments in real estate joint ventures where substantially all assets in venture are investment properties.

NAREIT believes proposal would be of particular interest to Equity REITs.

Standards reflects NAREIT recommendations.

The proposed fundamental changes to the audit report would impact all NAREIT member companies.

NAREIT criticized a proposed provision that would have eliminated the requirement for an equity method investor to account for the basis difference.

In a letter to the Financial Accounting Standards Board, NAREIT offers comments on proposed accounting standards update for statements of cash flows.

FASB has issued a final accounting standards update that provides a one-year deferral of the effective date of the new Revenue from Contracts with Customers standard.

NAREIT comments on usefulness of proposed standard.

NAREIT says proposal unnecessary.

NAREIT wrote to the FASB on June 30 to ask for clarification on a proposed accounting standards update.

NAREIT writes to the FASB regarding a proposal that would delay the effective date of the Revenue from Contracts with Customers standard and provide companies with the option to early adopt the standard.