Changing face of asset valuations. (Record no. 61004)

MARC details
000 -LEADER
fixed length control field 00908cam a2200181 4500
001 - CONTROL NUMBER
control field ABS61280
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101905
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Sewell, R.
245 ## - TITLE STATEMENT
Title Changing face of asset valuations.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Solicitors' Journal
Volume/sequential designation 143(35) 17 September 1999, 866(1)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the Accounting Standards Board's plans to change requirements for asset valuations. From March 2000 FRS 15 provides that once commercial property assets have been revalued, they must be revalued at least every five years with an interim valuation in the third year. A requirement will be introduced into FRS 12 that in certain situations the assets and liabilities of company's short leasehold properties should be quantified.
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 ACCOUNTING STANDARDS BOARD
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/11/1999   ABS61280 101905-1001 06/08/2019 1 06/08/2019 Journal article