Sustainability is one of the game changers impacting today’s business value in the real estate investment sector. INREV is working to highlight the importance of sustainabi ...

The Code of Tax Conduct  is included as a new best practice module in the INREV Guidelines on 1 January 2021. The Code comprises a set of tax-related best practices designed t ...

An Account that includes a preponderance of core attributes; the Account as a whole will have low leasing exposure and low leverage. A low percentage of noncore assets is acceptabl ...

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 ...