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Global Industry Financial Statement Model
REESA coalition develops global industry financial statement model in connection with the joint IASB/FASB Financial Statement Presentation project. Click here to view the comment letter submitted on April 14, 2009 in response to the IASB/FASB Discussion Paper, “Preliminary Views on Financial Statement Presentation.”
For more information on these efforts, click here.
IRS Issues
For NAREIT's recent comment letter regarding the 2009-2010 Guidance Priority List, click here.
For NAREIT's comment letter regarding guidance on COD income deferrals under section 108(i), click here.
For NAREIT's comment letter on FIRPTA regulations, click here.
For the NAREIT Memo regarding recent guidance on elective stock dividends, click here.
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REITs In The Community
Congressman John Adler (D-NJ), right, toured PREIT's Cherry Hill Mall with Edward Glickman, President & COO, PREIT, right, along with Nurit Yaron, Vice President, Investor Relations and Robert Wahlquist, Senior Regional Manager and Cherry Hill Mall General Manager. They briefed Rep. Adler on the Cherry Hill Mall's recent redevelopment and on PREIT's other properties in the region. Robert Dibblee's NAREIT, Vice President, Government Relations, was also on hand to discuss the state of the commercial real estate market and policy initiatives which have been designed in response.
Click here for more information on REITs in your community.
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Latest Developments for Financial Standards
NAREIT submitted comments on April 20, 2009 in response to the SEC Proposal, "Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers." Click here to view this submission.
The SEC is seeking comments on proposals related to short sales restrictions, including reinstatement of the "uptick rule." Click here for further information about these proposals in NAREIT's April 9, 2009 National Policy Bulletin.
Click here for NAREIT's February 24, 2009 Financial Standards Alert on SEC Registration Aspects of Elective Stock Dividends. 
Click here for NAREIT's February 11, 2009 Financial Standards Alert on Accounting for Certain Stock Dividends.
NAREIT submitted comments to the IASB on January 23, 2009, in response to proposed amendments to IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations. Click here to view this submission. Also on January 23, 2009, NAREIT submitted comments to the FASB on the Proposed Staff Position that would amend FAS 144, Accounting for the Impairment or Disposition of Long-Lived Assets. Click here to view this submission.
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