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A new day of reckoning

Language: English Series: Financial Times ; 9 April 1999, 24(1)Publication details: 1999Subject(s): Summary: Property companies' next interim or final results must contain information required under FRS-13. This governs the disclosure of derivatives and other financial instruments which are now off-balance sheet, and will deeply affect property companies because they are generally more highly geared than other companies. Over time the standard may lead to property companies being judged, like other corporates, on the quality of their earnings rather than of their assets.
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Item type Current library Call number Copy number Status Barcode
News article London News article WB3513-13 (Browse shelf(Opens below)) 1 Available 92662-1001

Property companies' next interim or final results must contain information required under FRS-13. This governs the disclosure of derivatives and other financial instruments which are now off-balance sheet, and will deeply affect property companies because they are generally more highly geared than other companies. Over time the standard may lead to property companies being judged, like other corporates, on the quality of their earnings rather than of their assets.