| Autor: |
Schonberger, Mark, Bideau, Jacqueline M. |
| Zdroj: |
Real Estate Forum; Dec2012, Vol. 67 Issue 10, p6-7, 2p |
| Abstrakt: |
The article tackles the increasing acceptance of non-Generally Accepted Accounting Principles (non-GAAP) in real estate investment trusts (REITs) in the U.S. It explains supplemental non-GAAP measures like funds from operations and net operating income and the Securities and Exchange Commission's 2003 and 2010 rules defining non-GAAP financial disclosure and Compliance and Disclosure Interpretations, respectively. Key developments in the current and future REIT disclosure landscapes are noted. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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