We are pleased to release a set of NAV disclosure templates to help users reconcile different NAVs across regions with the INREV NAV. These include a number of accounting standards of different countries, e.g. UK GAAP, Lux GAAP, German GAAP as well as accounting conventions, e.g. NCREIF PREA RS, EPRA.
These templates will give members additional insight into the applicability of the INREV NAV adjustments for specific GAAPs to come to the fair value of the underlying assets and liabilities and to adjust for the spreading of costs that will benefit different generations of investors.
Technical assistance in assembling the templates was provided by accounting experts at Deloitte Netherlands.
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INREV NAV - GAAP Comparison Templates 2020
Last updated on 08 Dec 2020
These templates gives additional insight into the applicability of the INREV NAV adjustments for specific GAAPs to come to the fair value of the underlying assets and liabilities and to adjust for the spreading of costs that will benefit different generations of investors.