Standards established by existing authoritative organizations including, but not limited to, valuation standards established through Uniform Standards of Professional Appraisal Practice (USPAP), accounting principles generally accepted in the United States of America established by the Financial Accounting Standards Board (GAAP), and the performance measurement and reporting standards promulgated by the CFA Institute known as the Global Investment Performance Standards (GIPS®).
Global Definitions Database
Foundational Standards
Source: NCREIF PREA Reporting Standards | Date: 29 April 2020 | ID: D0007 | Version: 3