Land and buildings apportionments for lease classification under international financial reporting standards (Record no. 105032)

MARC details
000 -LEADER
fixed length control field 01809cam a2200301 4500
001 - CONTROL NUMBER
control field ##L132136
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060112n2006 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1842192868
-- 9781842192868
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132136
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 333.332 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Royal Institution of Chartered Surveyors
Subordinate unit Valuation Faculty
9 (RLIN) 4354
245 00 - TITLE STATEMENT
Title Land and buildings apportionments for lease classification under 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. 2006
300 ## - PHYSICAL DESCRIPTION
Extent iv, 32p.
Dimensions 30cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 30
490 #0 - SERIES STATEMENT
Series statement RICS Information Paper
490 #0 - SERIES STATEMENT
Series statement RICS Valuation Information Paper
Volume/sequential designation (09)
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction: the accounting principles -- Accounting guidance -- Definitions -- The process of lease classification -- The value of freehold interest -- The residual value -- Apportioning the values between land and buildings -- The land and buildings residual values -- The minimum lease payments -- Apportioning the minimum lease payments -- The discount rate (interest rate implicit in the lease) -- Listed buildings -- Examples.
520 ## - SUMMARY, ETC.
Summary, etc. Provides additional information to valuers on the application of International Valuation Application 1 (IVA 1), addendum A, "Further guidance on lease accounting", published in the International Valuation Standards 2005, and is written specifically to address issues found in UK leasing practice and markets. It does not address in detail the accounting treatment of finance and operating leases.
520 ## - SUMMARY, ETC.
Summary, etc. Effective from 1 June 2006.
590 ## - LOCAL NOTE (RLIN)
Local note IKA200606
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RICS appraisal and valuation standards
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL VALUAITION APPLICATION 1 ADDENDUM A
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY VALUATION AND APPRAISAL
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Source of classification or shelving scheme Dewey Decimal Classification
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type Date last checked out
    Dewey Decimal Classification     London London RICS Boxes 07/06/2006   RICS 2006/17 30073020 06/08/2019 1 06/08/2019 Archive  
    Dewey Decimal Classification     London London RICS Boxes 07/06/2006   RICS 2006/17 30073021 06/08/2019 2 06/08/2019 Reference material  
    Dewey Decimal Classification     London London RICS Boxes 07/06/2006 3 RICS 2006/17 30073022 06/08/2019 3 06/08/2019 Book 07/04/2009