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The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973. The FASB is run by the nonprofit Financial Accounting Foundation.
A real estate investment trust 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. Some REITs engage in financing real estate.
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National Association of Real Estate Investment Trusts (Nareit) is a Washington, D.C.-based association representing industries that include real estate investment trusts (REITs), mortgage REITs (mREITs) REITs traded on major stock exchanges, public non-listed REITs, and private REITs. Nareit publicly trades real estate in the U.S. real estate and capital markets. It is a publicly traded organization that deals with real estate in the U.S. capital markets. It also serves as an informational resource for REIT policymakers.
Nicholas Sloan "Nick" Schorsch (born March 2, 1961) is an American millionaire entrepreneur, investor, and philanthropist. Schorsch is the chairman, CEO, and co-founder of the investment services firm VEREIT.
Fundrise is a Washington, D.C.-based financial technology company founded in 2010 that operates an online investment platform. Fundrise has been labeled as the first company to successfully crowdfund investment into the real estate market.
Hamid Moghadam is an Iranian-American business executive and philanthropist. In 2011, Moghadam orchestrated the combination between AMB, a firm he co-founded in 1983, and ProLogis to create Prologis, the largest logistics real estate company in the world. Moghadam currently serves as Prologis Chairman and CEO, with Prologis operating as a global logistics real estate investment trust (REIT) and S&P 100 company.
References
- ↑ REIT. "Glossary of REIT Terms". REIT.com. Retrieved 2016-09-06.
- ↑ root (2003-11-23). "Funds From Operations - FFO" . Retrieved 2016-09-06.
- ↑ REIT. "NAREIT FFO". REIT.com. Retrieved 2016-09-06.
- ↑ Krewson-Kelly, Stephanie; Mueller, Glenn R. (2021). Educated REIT investing: the ultimate guide to understanding and investing in real estate investment trusts. Hoboken, New Jersey: John Wiley & Sons, Inc. p. 53. ISBN 9781119709046.
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