Research Corner



To enhance the reliability and comparability of accounting, reporting and performance measurement for institutional real estate assets held in a fiduciary setting. In order to accomplish this, the Accounting Committee develops, documents and promotes standards for accounting, reporting and the performance measurement of these real estate assets. Member compliance with these standards is encouraged through the use of surveys, discussions, research, analysis and publication. The Accounting Committee also monitors the actions of, and effectively communicates NCREIF's position to, applicable standard-setting and supervisory agencies. Finally, the Accounting Committee provides members with tools or resources created through the collective efforts of the membership, and supports the activities of other NCREIF committees by supplying information and research when appropriate.


Committee Co-ChairBarbara Flusk, Clarion Partners
Committee Co-ChairJohn Venezia, TIAA-CREF
Committee Vice-ChairTracy Green, Invesco Real Estate
Committee Vice-ChairKathy O'Sullivan, Ernst & Young
Title Type Date View
Accounting by the Buyer for Seller’s Guarantees on Real Estate Investments Stated at Current Value
Paper Jun 1988
Accounting Committee Hot Topics Miami 2010
Presentation Feb 2010
Accounting Committee Minutes - Boston, MA
Minutes Oct 2005
Accounting Committee Minutes - Charlotte, NC
Minutes Jun 2005
Accounting Committee Minutes - Chicago, IL
Minutes Mar 2004
Accounting Committee Minutes - FASB Clarification
Minutes Apr 2004
Accounting Committee Minutes - Naples, Florida
Minutes Oct 1999
Accounting Committee Minutes - NCREIF Summer Conference
Minutes Jun 2007
Accounting Committee Minutes - Salt Lake City, UT
Minutes Feb 2005
Accounting Committee Minutes - Washington D.C.
Minutes Jun 2000
Accounting Committee Minutes March 2011
Minutes Mar 2011
Accounting Committee Technical Update Feb 2010
Presentation Feb 2010
Accounting Issues in Current Value Reporting and Impact on Performance Measurement.
Real Estate Accounting & Taxation as Current Value Reporting by Real Estate Fiduciary Managers,.
Paper Sep 1988
Calculating ‘Effective’ Rental Rates in Analyzing Proposed Real Estate Acquisitions.
Paper Jul 1986
FASB Codification Cheat Sheet
FASB Codification Cheat Sheet
Presentation Oct 2009
Guidance for an Experiment on Reporting Current Value Information for Real Estate.
Paper Dec 1984
Hot Topics Fall Conference 2009
Hot Topics Fall 2009
Presentation Oct 2009
Investment Company Guide Discussion Feb 2006
Presentation Feb 2006
Investment Company Guide-Background & Implementation
Presentation Feb 2004
NCREIF Accounting Update
Presentation Oct 2006
NCREIF tax presentation Jim de Bree
Presentation Jun 2007
NCREIF Technical Update June
Presentation Jun 2007
Prospectus Presentation to AcSEC on Scope Project
Presentation Mar 2004
Prospectus to AICPA on Scope Project
Minutes Feb 2004
Rates of Return Used in Analysis and Reporting by Real Estate Investment Managers.
Real Estate Accounting & Taxation as Measuring Rates of Return,
Paper Jul 1986
Reporting Results from Investments in Real Estate Joint Ventures and Similar Arrangements.
Paper Jul 1986
Technical Update
Presentation Oct 2007
The Investment Adviser Act & Its Impact on "Real Estate Only" Investment Advisers
Presentation Jun 2004
The Sarbanes-Oxley Act of 2002
Presentation Jun 2004
The Use of Independent Appraisals in Reporting Real Estate Performance.
Paper Jul 1986
Washington Regulatory Update to Accounting Committee
Presentation Feb 2010

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