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Property company financial reporting: potential weaknesses

Barkham, R.J.

Property company financial reporting: potential weaknesses - 11(2) Winter 1992/92, 133-144(12) - Journal of Property Valuation and Investment 11(2) Winter 1992/92, 133-144(12) .

Areas of weakness identified include valuation of investment properties; the recognition of profits in extended contracts; capitalisation of interest and off-balance-sheet finance. The cumulative effect of substandard reporting on chartered surveying is explored.

Subjects--Topical Terms:
ACCOUNTS
CAPITALISATION
FINANCIAL REPORTING
OFF-BALANCE-SHEET FINANCE
PROPERTY ACCOUNTS
PROPERTY COMPANIES

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