Transcription of IPA Practice Guideline 2018
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IPA Practice Guideline 2018
IPA Practice Guideline 2018-01 PER SHARE INVESTMENT PERFORMANCE MEASUREMENT & REPORTING FOR PUBLICLY REGISTERED NON-LISTED REITS APRIL 16, 2018 IPA Practice Guideline 2018-01 PER SHARE INVESTMENT PERFORMANCE MEASUREMENT & REPORTING FOR PUBLICLY REGISTERED, NON-LISTED REITS Issued by the Institute for Portfolio Alternatives April 16, 2018 Effective Date The provisions of this Practice Guideline become effective on April 16, 2018. Affected REITs This Practice Guideline is applicable to all publicly registered, non-listed real estate investment trusts ( NL REITs ). This Practice Guideline is not intended to be applicable to exchange traded real estate investment trusts. Introduction & Purpose The REIT Committee of the Institute for Portfolio Alternatives ( IPA ) believes that uniformity, consistency and transparency in financial reporting among member companies is an essential component in the evolution and growth of the NL REIT industry and in providing the highest quality information to securities analysts, broker-dealer due diligence officers, investment advisors, and investors (collectively, Stakeholders ).
IPA PRACTICE GUIDELINE 2018-01 PER SHARE INVESTMENT PERFORMANCE MEASUREMENT & REPORTING FOR PUBLICLY REGISTERED, NON-LISTED REITS Issued by the Institute for Portfolio Alternatives April 16, 2018 Effective Date The provisions of this Practice Guideline become effective on …
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