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Financial Standards

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.
On July 18, 2012, NAREIT issued an SFO Report on the FASB and IASB Leases Webcast and the FASB Disclosure Framework Project.
On June 25, 2012, NAREIT issued an SFO Report – Summer 2012 Accounting and Financial Standards Update.
On June 14, 2012, the FASB and IASB decoupled lease accounting and reporting for investment property.
On May 17, 2012, and May 18, 2012, Members of Congress submitted bipartisan letters to FASB Urging a Comprehensive Cost-Benefit Analysis of Proposed Changes to Lease Accounting Standard.
On April 25, 2012, NAREIT & the U.S. Chamber of Commerce submitted a letter to the FASB and the IASB on recent tentative changes to Proposed Leases Accounting.
On April 19, 2012, NAREIT & the U.S. Chamber of Commerce submitted a letter to the PCAOB on Mandatory Audit Firm Rotation.

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