Funds From Operations

	Funds From Operations Funds from operations (FFO) is the term that investors use in order to describe the cash flow of a real estate company or a real estate investment trust (REIT). 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 Gaap (also ''Tap'', ''Coap'', ''Taob'', ''Goap'') is a demon that is described in demonological grimoires such as ''the Lesser Key of Solomon'', Johann Weyer's ''Pseudomonarchia Daemonum'', and the Munich Manual of Demonic Magic, as well as Jac ... gauge of financial performance for the real estate sector. Analysts calculate the standard version of FFO by adding amortization and depreciation to net income, and subtracting any gains made on the sale of assets. There are other forms of FFO that the SEC requires real estate companies to report such as the adjusted FFO, company FFO, and others. No matter the type of FFO they use, public companies are required t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Real Estate Investment Trust A real estate investment trust (REIT) 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, warehouses, hospitals, shopping centers, hotels and commercial forests. Some REITs engage in financing real estate. Most countries' laws on REITs entitle a real estate company to pay less in corporation tax and capital gains tax. REITs have been criticised as enabling speculation on housing, and reducing housing affordability, without increasing finance for building. REITs can be publicly traded on major exchanges, publicly registered but non-listed, or private. The two main types of REITs are equity REITs and mortgage REITs (mREITs). In November 2014, equity REITs were recognized as a distinct asset class in the Global Industry Classification Standard by S&P Dow Jones Indices and MSCI. The key statistics to examine the financial position and operation of a REIT include n ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	National Association Of Real Estate Investment Trusts Nareit is a Washington, D.C.-based association representing a large and diverse industry that includes equity real estate investment trusts (REITs), mortgage REITs (mREITs), REITs traded on major stock exchanges, public non-listed REITs, and private REITs. Nareit is the voice for REITs and publicly traded real estate with an interest in U.S. real estate and capital markets. Nareit is also an informational resource for policymakers in countries around the world that have introduced or are considering introducing REITs. It is recognized as the leading public resource on the REIT industry, and it provides performance data on REITs dating back to 1972. Nareit’s mission is to actively advocate for REIT-based real estate investment with policymakers and the global investment community. Nareit’s members are REITs and other businesses throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Generally Accepted Accounting Principles (United States) Generally Accepted Accounting Principles (GAAP or U.S. GAAP, pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) and is the default accounting standard used by companies based in the United States. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative nongovernmental U.S. GAAP. The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008. Sources of GAAP The FASB Accounting Standards Codification is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants. In addition to the SEC's rules and interpretive releases, the SEC staff issues Staff Accounting Bulletins that represent practices followed by ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]