ScholarLens Back to search
2019•RePEc: Research Papers in EconomicsOpen access

THE REGULATION OF REAL ESTATE INVESTMENT TRUSTS (REIT) IN SOME EUROPEAN COUNTRIES AND ITS EFFECT ON THE IFRS FINANCIAL STATEMENTS

Ildikó Dékán Tamásné Orbán, Nóra Vivien Murányi, Ágota Kiss

Open full text 2 citations

Abstract

Real estate investment trusts or REITs are ”companies that own or finance income-producing real estate across a range of property sectors (including offices, apartment buildings, warehouses, retail centers, medical facilities, data centers, cell towers, infrastructure and hotels). These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade in major stock exchanges, and they offer a number of benefits to investors.” (REIT, 2019). REITs operate worldwide from the USA to Hungary. The article focuses on the REIT-regulation in some European countries, mainly in the United Kingdom and in Hungary. As REITs are listed on stock exchanges, they have to prepare their financial statements based on International Financial Reporting Standards (IFRS). The paper looks at the presentation and specificities of the REIT status in the IFRS financial statements.

Open-access reader

About this research paper

What this paper is about

Real estate investment trusts or REITs are ”companies that own or finance income-producing real estate across a range of property sectors (including offices, apartment buildings, warehouses, retail centers, medical facilities, data centers, cell towers, infrastructure and hotels). These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade in major stock exchanges, and they offer a number of benefits to investors.” (REIT, 2019). REITs operate worldwide from the USA to Hungary. The article focuses on the REIT-regulation in some European countries, mainly in the United Kingdom and in Hungary. As REITs are listed on stock exchanges, they have to prepare their financial statements based on International Financial Reporting Standards (IFRS). The paper looks at the presentation and specificities of the REIT status in the IFRS financial statements.

Why it matters

OpenAlex reports 2 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Real estate investment trusts or REITs are ”companies that own or finance income-producing real estate across a range of property sectors (including offices, apartment buildings, warehouses, retail centers, medical facilities, data centers, cell towers, infrastructure and hotels). These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade in major stock exchanges, and they offer a number of benefits to investors.” (REIT, 2019). REITs operate worldwide from the USA to Hungary. The article focuses on the REIT-regulation in some European countries, mainly in the United Kingdom and in Hungary. As REITs are listed on stock exchanges, they have to prepare their financial statements based on International Financial Reporting Standards (IFRS). The paper looks at the presentation and specificities of the REIT status in the IFRS financial statements.

Key concepts: Real estate investment trust, Business, Real estate, Finance, Investment (military), Financial system, Accounting, Political science

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
THE REGULATION OF REAL ESTATE INVESTMENT TRUSTS (REIT) IN SOME EUROPEAN COUNTRIES AND ITS EFFECT ON THE IFRS FINANCIAL STATEMENTS — Research Paper | ScholarLens