Property in the economy (Record no. 115661)

MARC details
000 -LEADER
fixed length control field 01438cad a22002415a 4500
001 - CONTROL NUMBER
control field L159071
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110303s20110516xxk f s 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u159071
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 333.33 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Royal Institution of Chartered Surveyors
9 (RLIN) 4900
245 00 - TITLE STATEMENT
Title Property in the economy
Remainder of title The new lease accounting rules
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. RICS
Date of publication, distribution, etc. 2011
490 #0 - SERIES STATEMENT
Series statement RICS Property in the Economy
520 ## - SUMMARY, ETC.
Summary, etc. Discusses how leases are to be accounted for by listed companies and others that report under International Financial Reporting Standards (IFRS). If adopted, most major corporate occupiers will have to record their lease obligations on their balance sheet. The proposed changes will have a significant impact on both the balance sheet and the profit and loss account of occupiers and could lead to a re-appraisal of occupier leasing strategies. The proposals also cover lessor accounting, including sub-leases, but will not impact landlords? leases of investment property where the properties are held at fair value.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-INFORMATION MANAGEMENT
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Deloitte
9 (RLIN) 5633
856 41 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.rics.org/Global/property_economy_2011_new_lease_accounting_rules_dwl_pt.pdf">https://www.rics.org/Global/property_economy_2011_new_lease_accounting_rules_dwl_pt.pdf</a>
Public note View this item at www.rics.org...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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
    Dewey Decimal Classification     Virtual Virtual Online 07/01/2016   ONLINE PUBLICATION 159071-2001 06/08/2019 1 06/08/2019 Book