On no accounts
Monger, S
On no accounts - 2000 - Property Week 65(43) 3 November 2000, 104-105(2) .
Looks at the implications of the Accounting Standards Board's proposals to revise the accounting treatment of leases, currently outlined in SSAP21. If the changes come into force, property holdings will appear on balance sheets for the first time, affecting those in the corporate sector most significantly. Suggests that while the changes may pose a threat to some companies by revealing property liabilities, for others they could provide an opportunity to improve information flow to investors and raise property profiles. Concludes with a list of recommended actions for property managers and finance directors. Tables.
CORPORATE PROPERTY
SSAP 21
COMMERCIAL LEASES
BALANCE SHEET
PROPERTY HOLDINGS
LEASE ACCOUNTING
ACCOUNTING STANDARDS
FLEXIBLE LEASES
On no accounts - 2000 - Property Week 65(43) 3 November 2000, 104-105(2) .
Looks at the implications of the Accounting Standards Board's proposals to revise the accounting treatment of leases, currently outlined in SSAP21. If the changes come into force, property holdings will appear on balance sheets for the first time, affecting those in the corporate sector most significantly. Suggests that while the changes may pose a threat to some companies by revealing property liabilities, for others they could provide an opportunity to improve information flow to investors and raise property profiles. Concludes with a list of recommended actions for property managers and finance directors. Tables.
CORPORATE PROPERTY
SSAP 21
COMMERCIAL LEASES
BALANCE SHEET
PROPERTY HOLDINGS
LEASE ACCOUNTING
ACCOUNTING STANDARDS
FLEXIBLE LEASES