In search of a fair value
Tew, P.
In search of a fair value - 2003 - Estates Gazette (0318) 3 May 2003, 108(1) .
Examines the International Financial Reporting Standards (IFRS) due to come into force in 2005. Considers how IFRS may affect the investment property business. Discusses how the status of leasehold investments has yet to be agreed. Highlights how changes for occupiers will mean that occupational leases are likely to be split accounted. Concludes that final revisions to IAS17 and IAS40 are expected in 2003. Further details of the changes are set out in PricewaterhouseCoopers'publications "Waking up to IFRS: implications for the investment property sector" and "International financial reports standards: implications for the investment property sector".
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS BOARD
LEASEHOLD INVESTMENTS
OCCUPIERS
OCCUPATIONAL LEASES
INVESTMENT PROPERTY MARKETS
LEASE ACCOUNTING
IAS40
In search of a fair value - 2003 - Estates Gazette (0318) 3 May 2003, 108(1) .
Examines the International Financial Reporting Standards (IFRS) due to come into force in 2005. Considers how IFRS may affect the investment property business. Discusses how the status of leasehold investments has yet to be agreed. Highlights how changes for occupiers will mean that occupational leases are likely to be split accounted. Concludes that final revisions to IAS17 and IAS40 are expected in 2003. Further details of the changes are set out in PricewaterhouseCoopers'publications "Waking up to IFRS: implications for the investment property sector" and "International financial reports standards: implications for the investment property sector".
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS BOARD
LEASEHOLD INVESTMENTS
OCCUPIERS
OCCUPATIONAL LEASES
INVESTMENT PROPERTY MARKETS
LEASE ACCOUNTING
IAS40