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… and Disclosure Interpretations on the Use of Non-GAAP Financial Measures On May 17, the Securities and Exchange … the Interpretations focused a number of comments on reporting “funds from operations” (FFO). Of note, the … include a definitive statement that “The staff accepts NAREIT’s definition of FFO in effect as of May 17, 2016 as a …

… FFO metric, as well as the GAAP earnings metric in all FFO reporting. This is particularly so in the GAAP earnings to … NAREIT intends to discuss this matter with NAREIT’s Best Financial Practices Council to explore whether a single … please contact NAREIT Vice President of Financial Standards Christopher Drula at cdrula@nareit.com or Senior …

… to measure a real estate company's recurring/normalized FFO after deducting capital improvement funding. AFFO is … There is no standardized definition of AFFO; therefore, financial statement users should understand how the measure … real estate depreciation. Following is the definition of Nareit FFO: Net income (calculated in accordance with GAAP), …

… to measure a real estate company's recurring/normalized FFO after deducting capital improvement funding. AFFO is … There is no standardized definition of AFFO; therefore, financial statement users should understand how the measure … real estate depreciation. Following is the definition of Nareit FFO: Net income (calculated in accordance with GAAP), …

… on a Per Share Basis Editor's Note: This National Policy Bulletin has been prepared at the recommendation of NAREIT's Best Financial Practices Council. The Council continues to believe … and J.P. Morgan.   David M. Taube, CFA, CPA Financial Standards Analyst   NAREIT's Best Financial Practices Council …

… 29, 2010 Highlights   FASB Considers Adding Fair Value Reporting of Investment Property to its Agenda FASB/IASB … lease accounting reached by the International Accounting Standards Board (IASB) on January 20, 2009, the Financial Accounting Standards Board (FASB) instructed its …