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Financial Standards

On April 5, NAREIT issued an SFO Alert on the FASB’s proposal that would narrow the definition of a discontinued operation.
On March 29, NAREIT submitted a letter to the FASB in response to the Transfers and Servicing (Topic 860): Effective Control for Transfers with Forward Agreements to Repurchase Assets and Accounting for Repurchase Financings Proposal.
On March 26, NAREIT submitted a letter to the FASB requesting an extension of the comment letter deadline for the Financial Instruments – Credit Losses Proposal.
On March 25, NAREIT and the U.S. Chamber of Commerce submitted a letter to the FASB requesting an extension of the comment letter deadline for the Financial Instruments – Credit Losses Proposal.
On March 5, 2013, NAREIT submitted a comment letter to the International Valuation Standards Council in response to the Investment Property Discussion Paper.
On January 24, 2013, NAREIT issued an SFO Alert on the SEC's areas of focus in reviewing 2012 10-K filings.
On January 3, 2013, NAREIT issued an SFO Alert on the FASB’s proposal for a new model for accounting for credit losses on financial assets, including lease receivables.
On December 13, 2012, NAREIT issued an SFO Alert on the FASB’s decision to modify guidance for Reporting Discontinued Operations that would eliminate many discontinued operations reported by NAREIT member companies.
On December 12, 2012, NAREIT issued an SFO Alert on the FASB's decision to exempt all REITs from Phase I of the Investment Companies Project.

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