Nevertheless, critics of high - stakes testing wonder whether those increases
reflect real gains in students» knowledge and skills - gains that ought to translate to students» performance in school and on other exams.
Not exact matches
The National Association of
Real Estate Investment Trusts («NAREIT») defines funds from operations («NAREIT FFO») as net income / (loss) attributable to common shareholders computed in accordance with generally accepted accounting principles in the United States («GAAP»), excluding gains or losses from sales of operating real estate assets and change in control of interests, plus (i) depreciation and amortization of operating properties and (ii) impairment of depreciable real estate and in substance real estate equity investments and (iii) after adjustments for unconsolidated partnerships and joint ventures calculated to reflect NAREIT FFO on the same ba
Real Estate Investment Trusts («NAREIT») defines funds from operations («NAREIT FFO») as net income / (loss) attributable to common shareholders computed in accordance with generally accepted accounting principles in the United States («GAAP»), excluding
gains or losses from sales of operating
real estate assets and change in control of interests, plus (i) depreciation and amortization of operating properties and (ii) impairment of depreciable real estate and in substance real estate equity investments and (iii) after adjustments for unconsolidated partnerships and joint ventures calculated to reflect NAREIT FFO on the same ba
real estate assets and change in control of interests, plus (i) depreciation and amortization of operating properties and (ii) impairment of depreciable
real estate and in substance real estate equity investments and (iii) after adjustments for unconsolidated partnerships and joint ventures calculated to reflect NAREIT FFO on the same ba
real estate and in substance
real estate equity investments and (iii) after adjustments for unconsolidated partnerships and joint ventures calculated to reflect NAREIT FFO on the same ba
real estate equity investments and (iii) after adjustments for unconsolidated partnerships and joint ventures calculated to
reflect NAREIT FFO on the same basis.
Other characteristics that are shared due to the common methodology include: (1) The estimates encompass both transfers and changes in society's
real resources (the latter being benefits in the context of the 2016 RIA but costs in this RIA because
gains are forgone); (2) the estimates have a tendency toward overestimation in that they
reflect an assumption that the April 2016 Fiduciary Rule will eliminate (rather than just reduce) underperformance associated with the practice of incentivizing broker recommendations through variable front - end - load sharing; and (3) the estimates have a tendency toward underestimation in that they represented only one negative effect (poor mutual fund selection) of one source of conflict (load sharing), in one market segment (IRA investments in front - load mutual funds).
The
gains, moreover, seem to
reflect real improvement rather than a mere manipulation of the state's testing and grading system.
The knowledge
gained through learning in a situated context is
real - life knowledge,
reflecting the values of the learners themselves.
«As student demographics have changed little over the past seven years, these
gains appear to
reflect real improvement, rather than a different student body.
Under IFRS, in contrast, income - producing
real estate is carried on the balance sheet at independently arrived at appraisal values; income statements
reflect periodic Fair Value
gains (or losses) on investment properties (i.e., periodic changes in appraisal values).
Distributions that do not exceed the calculated current and accumulated earnings and profits are
reflected as either an ordinary dividend or a capital
gain distribution depending on the eREIT's disposition activity related to
real estate properties during the year.
In fact, Morgan Stanley lowered its REIT view to «cautious» on Sept. 8, possibly
reflecting REITs» 24 %
gain on a total - return basis in 2003, according to the National Association of
Real Estate Investment Trusts.