Either one or the other (Record no. 118005)

MARC details
000 -LEADER
fixed length control field 01633cam a2200313 4500
001 - CONTROL NUMBER
control field ABS68290
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040915n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u127406
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Brett, M.
245 ## - TITLE STATEMENT
Title Either one or the other
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0436) 4 September 2004, 117-118(2)
520 ## - SUMMARY, ETC.
Summary, etc. New rules may require businesses to differentiate their financial and operating leases. The International Accounting Standards Board's (IASBs) standard IAS17 on leases requiries that lessors and lessees should treat their leases as consisting of the two components: land and building elements. However research by the British Property Federation (BPF) suggests that there may be a workable solution and that a quantitative analysis may be necessary only where there is doubt as to lease classification. Article sets out considered differences between finance and operating leases. Concludes that the IASB has a long-term project to re-examine the treatment of leases and this might abolish the operating/finance lease distinction. The BPF is investigating the implementation of International Accounting Standards. View the BPF initiative at www.bpf.propertymall.com
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 INTERNATIONAL ACCOUNTING STANDARDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OPERATING LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CLASSIFICATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTS
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 LAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LISTED COMPANIES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element VALUATION AND INVESTMENT APPRAISAL
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     London London Journal article 15/09/2004   ABS68290 127406-1001 06/08/2019 1 06/08/2019 Journal article