Here are the 3 key themes for Singapore REITs in 2014

These will heavily sway the sector.

Amid the impending results release by Singapore REITs, Barclays Research identified 3 key themes that will affect its investment outlook for the market in 2014.

The first theme is falling home volumes and prices, which the research firm said would confirm its negative stance on developers.

The second theme is the industry consultants' increasing positive view of the office sector, which would support Barclays Research's non-consensus preference for the Office sector.

The third and last theme is the new accounting standards, in particular the FRS110, which is expected "to change how consolidated earnings are determined with more weight given to de facto control and power."

"This consolidation rule change may go against the asset-light strategies of developers and may distort their performance metrics and ratios. However, this accounting change should not change our fundamental view of the sector," Barclays Research added.