Changing standards [electronic resource] a shift in behaviour, the impact of new accounting practice
Changing standards a shift in behaviour, the impact of new accounting practice [electronic resource]
- London BNP Paribas Real Estate 2011
In coming years (probably 2014/2015) property leases will move onto the balance sheet. Discusses the International Accounting Standards Board's proposals as to how leases are to be accounted for by companies that report under International Financial Reporting Standards. Covers the likely impementation timetable, the reaction from UK and global corporates, the views of the property industry, and the scale of the issue. Examines the impact of the changes on a portfolio and on individual transactions and draws a number of conclusions for occupiers and investors.
United Kingdom--
In coming years (probably 2014/2015) property leases will move onto the balance sheet. Discusses the International Accounting Standards Board's proposals as to how leases are to be accounted for by companies that report under International Financial Reporting Standards. Covers the likely impementation timetable, the reaction from UK and global corporates, the views of the property industry, and the scale of the issue. Examines the impact of the changes on a portfolio and on individual transactions and draws a number of conclusions for occupiers and investors.
United Kingdom--