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	<title>SEC &#8211; Carl&#039;s Accounting Insights</title>
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	<description>Assets, Liabilities, Equity, and Everything In Between</description>
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		<title>SEC Rule 3-14 for REITs</title>
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		<dc:creator><![CDATA[Carl Scholl]]></dc:creator>
		<pubDate>Sun, 11 Dec 2022 21:28:03 +0000</pubDate>
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					<description><![CDATA[Public real estate investment trusts (REITs) with significant acquisition and disposition activity are generally subject to either Rule 3-05 or Rule 3-14 of Regulation S-X depending on the circumstances of each property transaction. Both rules were amended on May 20, 2020, with an adoption date effective beginning January 1, 2021...]]></description>
		
		
		
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