Accounting for change
Accounting for change
- 2000
- Retail Week 28 January 2000, 34(1) .
Considers the implications of the position paper published by the accounting authorities from the UK, US, Australia, New Zealand and Canada, especially relating to the long lease. This is almost unique to the UK, and would probably need to be replaced by the shorter leases used elsewhere.
LONG LEASES
SHORT LEASES
ACCOUNTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS
COMMERCIAL LEASES
Considers the implications of the position paper published by the accounting authorities from the UK, US, Australia, New Zealand and Canada, especially relating to the long lease. This is almost unique to the UK, and would probably need to be replaced by the shorter leases used elsewhere.
LONG LEASES
SHORT LEASES
ACCOUNTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS
COMMERCIAL LEASES