Earnings and Operating Income Performance

Overview

This section provides links to the leading global valuation standards for real estate.resources that help calculate earnings/funds from operations (FFO) or operating income from public real estate vehicles. 

EPRA Earnings

EPRA Earnings Metric in Best Practice Recommendations Guidelines

Author: EPRA
Year: 2016
Format: PDF
Cost: Free

FFO

Best Practice Guidelines for Disclosing FFO and AFFO: Version 2

Author: Property Council of Australia
Year: 2017
Format: PDF
Cost: Free

FFO – USA

NAREIT FFO

Author: NAREIT
Year: Current
Format: Portal
Cost: Free

FFO/AFFO – Canada

White Paper on Funds from Operations & Adjusted Funds From Operations for IFRS

Author: REALPAC
Year: 2017
Format: PDF
Cost: Free
 

PCA – Treatment of Acquisition Costs

Treatment of Acquisition Costs for Unit Pricing

Author: Property Council of Australia
Year: 2015
Format: PDF
Cost: Free