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Financial Standards

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.
On November 30, 2012, NAREIT submitted a letter to the FASB in response to the Invitation to Comment: Disclosure Framework.
On October 10, 2012, NAREIT & the U.S. Chamber of Commerce submitted a letter to the FASB and the IASB requesting that the Boards rededicate themselves to the convergence of global financial standards.
On September 5, 2012, NAREIT issued an SFO Alert on the FASB’s decision to tentatively eliminate the REIT exception for mortgage REITs from Investment Companies guidance.
On September 25, 2012, NAREIT submitted a comment letter to the FASB in response to the Disclosures about Liquidity Risk and Interest Rate Risk Proposed Accounting Standards Update.
On August 10, 2012, NAREIT issued an SFO Report reporting on FASB abandoning entity-based approach to investment property.

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