In search of a fair value
Series: Estates Gazette ; (0318) 3 May 2003, 108(1)Publication details: 2003Subject(s): Summary: Examines the International Financial Reporting Standards (IFRS) due to come into force in 2005. Considers how IFRS may affect the investment property business. Discusses how the status of leasehold investments has yet to be agreed. Highlights how changes for occupiers will mean that occupational leases are likely to be split accounted. Concludes that final revisions to IAS17 and IAS40 are expected in 2003. Further details of the changes are set out in PricewaterhouseCoopers'publications "Waking up to IFRS: implications for the investment property sector" and "International financial reports standards: implications for the investment property sector".| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS66718 (Browse shelf(Opens below)) | 1 | Available | 122371-1001 |
Examines the International Financial Reporting Standards (IFRS) due to come into force in 2005. Considers how IFRS may affect the investment property business. Discusses how the status of leasehold investments has yet to be agreed. Highlights how changes for occupiers will mean that occupational leases are likely to be split accounted. Concludes that final revisions to IAS17 and IAS40 are expected in 2003. Further details of the changes are set out in PricewaterhouseCoopers'publications "Waking up to IFRS: implications for the investment property sector" and "International financial reports standards: implications for the investment property sector".