Nareit Attends EPRA Accounting Summit

On April 17, Nareit attended the EPRA Accounting Summit held in Paris, France. At the meeting, Nareit provided input on EPRA’s initiative to develop best practice disclosures on reporting capital expenditures. Nareit and Green Street referenced disclosures made by a U.S. REIT as an example that EPRA could follow.

On April 18, Nareit and representatives from EPRA met with an International Accounting Standards Board (IASB) member and staff at the IASB’s offices in London, UK. At the meeting, Nareit and EPRA provided the IASB with input on the IASB’s project on primary financial statements and principles of disclosure. In light of the expansion of non-GAAP measures, the IASB has started to reconsider the structure of the financial statements, particularly the income statement. The IASB’s progress on the projects could influence the Financial Accounting Standards Board’s work on their primary financial statements project.

(Contact: Chris Drula at

Get Nareit Developments blog posts delivered straight to your inbox.


The Nareit Developments section on provides updates of Nareit's activities and key events impacting the REIT and commercial real estate industry. Nareit is the worldwide representative voice for REITs and publicly traded real estate companies with an interest in U.S. real estate and capital markets. Please see our Terms of Use.