Profit and leasehold (Record no. 60173)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00784cam a2200253 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS61336 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 000000n1999 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u100581 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lyon, T. |
| 245 ## - TITLE STATEMENT | |
| Title | Profit and leasehold |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Estates Gazette |
| Volume/sequential designation | (9939) 2 October 1999, 140-141(2) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Accounting Standards Board's proposed changes to how leases are treated in commercial accounts will lead to permanent changes in the property market. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING STANDARDS BOARD |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING STANDARDS |
| 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 | ACCOUNTS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BALANCE SHEET |
| 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 | CAPITAL VALUES |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | COMMERCIAL PROPERTY |
| 9 (RLIN) | 6227 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 19/10/1999 | ABS61336 | 100581-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |