Property lease gains

Property lease gains - 1994 - Financial Times 11 April 1994, 17 Daily Telegraph 12 april 1994, 26(1) .

The Accounting Standards Board is expected to recommend change to the reporting of company profits from property leases, in the wake of heavy losses incurred by Pentos, the speciality retailer. WH Smith is considering stating how much income it derives from landlord`s financial inducements to take up retail sites.


ACCOUNTING STANDARDS
INDUCEMENTS
LEASE INCENTIVES
REVERSE PREMIUMS