Financial Standards Submissions

• NAREIT Comments on FASB's Proposed Statement of Financial Accounting Standards, Amendments to FASB Interpretation No. 46(R) - 11/14/08 

• NAREIT Comments on FASB's Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities - an Amendment of FASB Statement No. 133 - 8/15/08

• NAREIT Comments on FASB's Proposed Statement of Financial Accounting Standards, Disclosure of Certain Loss Contingencies - 8/8/08

• NAREIT Comments on SEC's Proposal, Interactive Data to Improve Financial Reporting - 8/1/08

• NAREIT Comments on Behalf of REESA on XBRL IFRS Taxonomy - 5/30/08

• NAREIT Comments on EITF Issue No. 08-2 - Lessor Revenue Recognition for Maintenance Services - 5/5/08

• NAREIT Comments on Proposed FASB Staff Position (FSP) to Amend FASB Statement No. 132, Employers’ Disclosures About Pensions and Other Postretirement Benefits - 5/2/08

• NAREIT Comments on SEC Proposed Real Estate Industry XBRL Taxonomy - 4/4/08

• NAREIT Comments on FASB EITF0706 - Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 Accounting for the Sale of Real Estate When the Agreement Includes a Buy-Sell Clause - 10/22/07

• NAREIT Requests that FASB Defer the Effective Date of SOP 07-1 Clarification of the Scope of the Audit and Accounting Guide Investment Companies and Accounting by Parent Companies and Equity Method Investors for Investments in Investment Companies - 10/16/07 

• NAREIT Comments on FASB Proposed FSP APB 14-a, Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)- 10/15/07

• NAREIT Comments on FASB EITF Issue No. 07-6 - Accounting for the Sale of Real Estate When the Agreement Includes a Buy-Sell Clause - 9/6/07

• NAREIT Comments on SEC Proposed Rule on Management's Report on Internal Control Over Financial Reporting - 2/26/07

• NAREIT Comments on PCAOB Proposed Auditing Standard - An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements - 2/26/07

• NAREIT Response to November 15, 2006 FASB Discussion Regarding Discontinued Operations Reporting - 11/17/06

• NAREIT Submission, on Behalf of the Global Real Estate Industry, to IASB Regarding Borrowing Costs - 9/26/06   

• NAREIT Comments on the SEC Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting - 09/21/06

• NAREIT Follow-Up Submission to FASB on Application of SFAS 144 to Investment Property - 7/17/06   

• FV Option Phase 1 Comment letter - 4/10/06  

• NAREIT Comment Letter on FASB Exposure Draft - Business Combinations, a replacement of FASB No. 141 - 11/7/05   

• NAREIT Comments on FAS 13b, Accounting for Rental Costs Incurred During a Construction Period - 08/17/05

• NAREIT Comments on SEC's Section 404 Roundtable - 04/12/05

• Letter to the EITF Requesting a Lease Accounting Issue be Added to the Agenda - 04/11/05

• NAREIT Comments on EITF Abstract 04-05: Consolidation by a Sole General Partner - 02/19/05

• NAREIT Comments on the Draft of EITF Abstract Issue 03-13 - 11/01/04

• NAREIT Comments on the SEC Proposed Rule on Temporary Postponement of the Final Phase-In Period for Acceleration of Periodic Report Filing Dates - 09/14/04

• NAREIT Letter to FASB on Fair Value Measurements ED - 09/10/04

• NAREIT Letter to FASB on the Proposed Exposure Draft on Shared-Based Payment - 06/30/04

• NAREIT Letter to FASB on the Proposed Exposure Draft on Exchanges of Productive Assets - 04/13/04

• NAREIT Letter to AcSEC on the Proposed Cost Capitalization SOP - 02/24/04   

• NAREIT Submission to AICPA on the Proposed Cost Capitalization SOP - 12/22/03

• NAREIT Submission to IASB on Disposal of Non-current Assets and Presentation of Discontinued Operations - 10/20/03

• NAREIT Submission to FASB on Statement of Financial Accounting Standard No. 150 - 10/7/03

• NAREIT Submission to FASB on the Proposal Contained in FSP FIN 46-e - 10/7/03

• NAREIT Submission to IASB on AcSEC's Proposed Cost Capitalization SOP - 7/21/03

• NAREIT Submission to FASB on AcSEC's Proposed Cost Capitalization SOP - 7/9/03

• Submission to the SEC on Rule 10b-18 - 2/18/03

• Submission to the SEC on Standards Relating to Listed Company Audit Committees - 2/18/03

• NAREIT Submission to the FASB on a Principles-Based Approach to U.S. Standard Setting - 1/13/03

• NAREIT Submission to the SEC on Conditions for Use of Non-GAAP Financial Measures - 12/16/02

• NAREIT Submission to the SEC on Management Discussion and Analysis About Off- Balance Sheet Arrangements - 12/9/02

• NAREIT Submission to the SEC Regarding Disclosures Required by the Sarbanes-Oxley Act of 2002 - 11/26/02

• NAREIT Submission to the SEC on Improper Influence on Conduct of Audits - 11/25/02

• NAREIT Submission to the SEC on Critical Accounting Issues - 7/19/02

• NAREIT Submission to the FASB on Proposed Amendments to SFAS 133 - 7/2/02

• NAREIT Submission to FASB on Guarantor's Accounting and Disclosure Requirements - 6/21/02

• NAREIT Follow-up Submission to the FASB and AICPA on the Proposed Amendments to SFAS 67 and Statement of Position on Property, Plant and Equipment - 1/14/02   

• NAREIT Submission to the FASB on the Recission of SFAS 4 - 1/11/02

• NAREIT Submission to the FASB on the Application of SFAS 144 to Discontinued Operations - 12/27/01

• NAREIT Submission to the AICPA on the Proposed Property, Plant and Equipment Statement of Position - 11/14/01

• NAREIT Submission to the FASB on their Proposed Amendments to SFAS 67 - 11/14/01

• NAREIT Submission to the FASB's Derivative Implementation Group on Assessing and Measuring the Effectiveness of an Option used in a Cash Flow Hedge - 5/30/01

• NAREIT Submission to the AICPA on Unconsolidated Real Estate Investments (Joint Ventures) - 4/23/01

• NAREIT Submission to FASB on Asset Impairment and Disposal - 10/13/00

• NAREIT Submission to the AcSEC Cost Capitalization Task Force - Comments on Composite/Group Method of Depreciation - 08/21/00

• NAREIT Submission to the AcSEC Cost Capitalization Task Force - Comments on July 2000 Draft SOP - 08/15/00

• NAREIT Submission to FASB on Leases - 08/08/00

• NAREIT Comments on Proposed Statement Amending Financial Accounting Standard No. 133 - 04/03/00

• NAREIT Submission to the AcSEC Cost Capitalization Task Force - 03/30/00

• NAREIT Submission to FASB on Joint Ventures and Similar Arrangements - 02/15/00

• Pros and Cons of Investment Property Componentization - 01/03/00

• NAREIT Submission to the AICPA on Proposed Amendments to SAS No. 61 and 71 - 12/15/99  

• NAREIT Submission to FASB on Business Combinations and Intangible Assets - 12/07/99

• NAREIT Submission to the International Accounting Standards Committee (IASC) on Fair Value Accounting for Investment Property - 10/29/99

• NAREIT Submission to FASB on Stock Compensation - 06/29/99

• NAREIT Best Financial Practices Council Discusssion, Potential Modifications, and Requests for Comment Concerning the REIT Industry's Supplemental Performance Benchmark - 06/22/99

• NAREIT Submission to FASB on Delay of Standard for Derivatives Instruments and Hedging Activities - 06/14/99

• NAREIT Submission to FASB on Consolidated Financial Statements - 05/21/99

• NSEC's Segment Disclosure Letter on Funds From Operations - 02/06/98

• NAREIT's Response to the SEC's Segment Disclosure Letter on Funds From Operations - 01/20/98

• NAREIT Discussion Paper: Accounting for Depreciation of Income-Producing Property - 12/20/96

• NAREIT Submission to FASB on Accounting for Derivative and Similar Financial Instruments - 10/11/96

• NAREIT Submission to FASB on Comprehensive Income - 10/11/96