When a public real estate investment trust (REIT) acquires or disposes of real estate, the transaction may trigger financial disclosure requirements under SEC rules and guidance. These requirements can apply to a number of different SEC filings and reports traditionally filed by public REITs, including registration statements, proxy statements and current reports on Form 8-K. REITs & Real Estate M&A partners David Roberts, William Goldberg, Yoel Kranz, Mark Schonberger and Ettore Santucci summarize the analytical framework for identifying and resolving financial statement disclosure issues in connection with the acquisition and disposition of real estate operations in The Real Estate Finance Journal.