Accounting for leases
Whatling, Arthur
Accounting for leases - 2011 - RICS Commercial Property Journal March-April 2011, 9-10(2) .
Analyses the likely effect on valuers of the proposed changes to international accounting for leases. The most significant changes for valuers will be: the abandonment of the classification of leases as being either finance or operational and the removal of the requirement to recognise separately land and buildings.
International
Accounting for leases - 2011 - RICS Commercial Property Journal March-April 2011, 9-10(2) .
Analyses the likely effect on valuers of the proposed changes to international accounting for leases. The most significant changes for valuers will be: the abandonment of the classification of leases as being either finance or operational and the removal of the requirement to recognise separately land and buildings.
International