A consistent set of accounting standards for use when preparing financial statements for the institutional real estate investment community.

Standards established by existing authoritative organizations including, but not limited to, valuation standards established through Uniform Standards of Professional Appraisal Pra ...

Commingled Funds, both Open-end Funds and Closed-end Funds and Single Client Accounts

Evident or applied only to the entire investment i.e.. e., "Investment-level debt" and "investment-level leverage". By contrast, "property-level" appl ...

A reporting model, supported by ASC 946, Financial Services-Investment Companies. It generally employs a net presentation.

A reporting model, supported by ASC 960 and GASB 25. (ASC 960 GASB 25 require certain investments held by tax-exempt investors, including defined benefit plans and endowments are t ...

An Account of preponderantly noncore investments that is expected to derive most of its return from appreciation/ depreciation and/ or which is expected to and may exhibit signific ...

A fund which typically uses high leverage, has a high exposure to development or other forms of active asset management, and will deliver returns primarily in the form of capital a ...

Those elements which must be followed, where applicable, in order for an Account Report to be deemed compliant with the Reporting Standards.

A segregated investment account set up by a life insurance company which, through subaccounts, invests in the underlying mutual funds offered through a variable annuity or variable ...