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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 …

… the great majority of REITs measure FFO in accordance with NAREIT’s definition, there are variations in the securities … 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 …

… 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 …

… lease accounting reached by the International Accounting Standards Board (IASB) on January 20, 2009, the Financial Accounting Standards Board (FASB) instructed its … of a joint FASB/IASB meeting, which was attended by NAREIT. The discussion at the meeting was based on a staff …