Accounting standards to hit SMEs

Accounting standards to hit SMEs - 2000 - Estates Gazette (0024/17) 17 June 2000, 75(1) .

Research shows the likely effect of the proposed leases accounting standard on gearing, net assets and profit and loss account charges for a 'typical' company with a 15-year lease. Charts and worked examples.


ACCOUNTING STANDARDS
LEASES
COMMERCIAL LEASES
BALANCE SHEET