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FASB Issues Proposal to Clarify Asset Derecognition Guidance and Address Accounting Treatment for Partial Sales of Real Estate

NAREIT believes proposal would be of particular interest to Equity REITs.

REITs Zeroing In On Retail Investors

REITs work to attract larger allocations from retail investors.

FASB Finalizes Statement of Cash Flows Guidance on Classification of Earnings from Equity Method Investments

Provides guidance for areas where there is diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows.