Property under IFRS a guide to the effects of the new International Financial Reporting Standards
Brett, Michael
Property under IFRS a guide to the effects of the new International Financial Reporting Standards - London RICS 2004 - 27p. 30cm.
With International Financial Reporting Standards (IFRS) becoming mandatory from January 2005, this publication provides a simple guide to the new accounting regime, explaining how IFRS will affect the reporting of property assets on the balance sheet. Highlights the key features of the newregime, discusses valuations and the property professional's role, and explains how IFRS affects published figures and financial ratios. Concludes by briefly summarising how the following countries are affected by IFRS: Australia, Czech Republic, France, Germany, Poland, Spain, the UK, and the US. Appendices contain disclosures required under IFRS and accounting treatment by class of property. View at www.rics.org.
1842192051
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS
IAS17
IAS40
IAS17
LEASES
PROPERTY-LEASEHOLD PROPERTY
OWNER-OCCUPIED PROPERTIES
INVESTMENT PROPERTY
657.73
Property under IFRS a guide to the effects of the new International Financial Reporting Standards - London RICS 2004 - 27p. 30cm.
With International Financial Reporting Standards (IFRS) becoming mandatory from January 2005, this publication provides a simple guide to the new accounting regime, explaining how IFRS will affect the reporting of property assets on the balance sheet. Highlights the key features of the newregime, discusses valuations and the property professional's role, and explains how IFRS affects published figures and financial ratios. Concludes by briefly summarising how the following countries are affected by IFRS: Australia, Czech Republic, France, Germany, Poland, Spain, the UK, and the US. Appendices contain disclosures required under IFRS and accounting treatment by class of property. View at www.rics.org.
1842192051
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS
IAS17
IAS40
IAS17
LEASES
PROPERTY-LEASEHOLD PROPERTY
OWNER-OCCUPIED PROPERTIES
INVESTMENT PROPERTY
657.73