MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01848cam a2200337 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
041018n2004 000 0 eng u |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1842192051 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(Sirsi) u127727 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
657.73 |
| -- |
18 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Brett, Michael |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Property under IFRS |
| Remainder of title |
a guide to the effects of the new International Financial Reporting Standards |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
London |
| Name of publisher, distributor, etc. |
RICS |
| Date of publication, distribution, etc. |
2004 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
27p. |
| Dimensions |
30cm. |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] |
|---|
| Price |
20 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
With International Financial Reporting Standards (IFRS) becoming mandatory from January 2005, this publication provides a simple guide to the new accounting regime, explaining how IFRS will affect the reporting of property assets on the balance sheet. Highlights the key features of the newregime, discusses valuations and the property professional's role, and explains how IFRS affects published figures and financial ratios. Concludes by briefly summarising how the following countries are affected by IFRS: Australia, Czech Republic, France, Germany, Poland, Spain, the UK, and the US. Appendices contain disclosures required under IFRS and accounting treatment by class of property. View at www.rics.org. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
INTERNATIONAL FINANCIAL REPORTING STANDARDS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
INTERNATIONAL ACCOUNTING STANDARDS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
IAS17 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
IAS40 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
IAS17 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
LEASES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
PROPERTY-LEASEHOLD PROPERTY |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
OWNER-OCCUPIED PROPERTIES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
INVESTMENT PROPERTY |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Topical term or geographic name as entry element |
PROPERTY-PROPERTY APPRAISAL AND VALUATION |
| 710 ## - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Royal Institution of Chartered Surveyors |
| 9 (RLIN) |
4900 |
| 710 ## - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Royal Institution of Chartered Surveyors |
| Subordinate unit |
Valuation Faculty |
| 9 (RLIN) |
4354 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.rics.org/RICSWEB/getpage.aspx?p=VJQKs1_ewEmwL5nWSIFOeg==">https://www.rics.org/RICSWEB/getpage.aspx?p=VJQKs1_ewEmwL5nWSIFOeg==</a> |
| Public note |
View "Property under IFRS" on the RICS website... |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
0 |
