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  2. Taxable REIT subsidiaries - Wikipedia

    en.wikipedia.org/wiki/Taxable_reit_subsidiaries

    A Real estate investment trust (REIT) can be an organization or an establishment able to supply other investors to finance their real estate business in a tax-efficient manner. In order to become a REIT, the organization needs to be registered as a corporation, trust, or association; it needs to be run by one or numerous trustees or directors.

  3. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Accounting practices of real estate investment trusts : proposal to Financial Accounting Standards Board to amend Statement of position 75-2 full-text: 1978 May 12 78-3: Accounting for costs to sell and rent, and initial rental operations of, real estate projects full-text: 1978 June 30 78-4

  4. FASB Issues Standard Clarifying Investment Company ... - AOL

    www.aol.com/2013/06/07/fasb-issues-standard...

    FASB Issues Standard Clarifying Investment Company Status and Accounting NORWALK, Conn.--(BUSINESS WIRE)-- The Financial Accounting Standards Board (FASB) today issued an Accounting Standards ...

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Audits of investment companies, with conforming changes as of May 1, 2003 full-text: 34-16: 2004: Investment companies, with conforming changes as of May 1, 2004 full-text: 34-17: 2006: Investment companies, with conforming changes as of May 1, 2006 full-text: 34-18: 2007: Investment companies, with conforming changes as of May 1, 2007 full ...

  6. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability , and is used by nonprofit organizations and by governments.

  7. Real estate investment trust - Wikipedia

    en.wikipedia.org/wiki/Real_estate_investment_trust

    A real estate investment trust (REIT, pronounced "reet" [1]) is a company that owns, and in most cases operates, income-producing real estate.REITs own many types of commercial real estate, including office and apartment buildings, studios, warehouses, hospitals, shopping centers, hotels and commercial forests. [2]

  8. Investment company - Wikipedia

    en.wikipedia.org/wiki/Investment_company

    Investment companies should not be confused with investment platforms such as eToro, Robinhood, Fidelity and E-Trade, which are digital services or tools that enable investors to access and manage various financial instruments such as stocks, bonds, mutual funds, exchange-traded funds (ETFs), options, futures, cryptocurrencies, and real estate ...

  9. Funds from operations - Wikipedia

    en.wikipedia.org/wiki/Funds_from_operations

    Funds from operations (FFO) is the term that investors use to describe the cash flow of a real estate company or a real estate investment trust (REIT). [1] FFO is a performance indicator created by the National Association of Real Estate Investment Trusts (NAREIT) that is recognized by the SEC to be the standard non-GAAP gauge of financial performance for the real estate sector.