Profits on property disposals

Profits on property disposals - 1992 - Estates Times (1165) 30 October 1992, 1(1) .

Under "Financial reporting standard 3" published by the Accounting Standards Board, disposals of property will have to go through the profit and loss account of investment companies and profits made will therefore appear in the accounts as funds to be distributed to shareholders.


ACCOUNTING STANDARDS
ACCOUNTS
EXTRAORDINARY ITEMS
FINANCIAL REPORTING STANDARD 3
PROPERTY COMPANIES
PROPERTY SALES