EPRA represents the European listed property sector through our extensive engagements with the IASB and the FASB.

Priority issues are overseen by EPRA's Reporting & Accounting Committee.






Committee Chair:
Jean-Michel Gault, Deputy CEO Klepierre

The Reporting & Accounting Committee consists of EPRA-member CFOs, major investors and advisors. The committee meets throughout the year to discuss key financial reporting, accounting issues affecting investment property companies and decides on appropriate actions.  


The main topics currently on the agenda include:

  • Lease Accounting
  • IAS40 - Property 
  • Revenue Recognition
  • Consolidation
  • Fair value measurement

See below for documentation 


IASB/FASB representation documents

This section enables the user to search, select and download position papers and relevant documents. Searches can be made by document type and timeframes. Some documents are locked - EPRA members need to log in to access these. If you need a log-in password, email: info@epra.com.


The globalisation of property investment, the search for a common reporting framework, and the need for a common language for the expanding REIT market call for a coordinated voice with respect to financial reporting and the development of global accounting standards.


taxation.PNGCommission tightens rules on EU corporate tax

Companies will no longer be able to exploit differences in the way intra-group payments are taxed across the EU to avoid paying any tax at all.

The result will be that the Parent-Subsidiary Directive can continue to ensure a level-playing field for honest businesses in the Single Market without opening opportunities for aggressive tax planning. Member States are now obliged to adopt a common anti-abuse rule, allowing them to ignore artificial arrangements used for tax avoidance purposes and ensuring that taxation takes place on the basis of real economic substance.

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