Cost model or fair value? (Record no. 63315)

MARC details
000 -LEADER
fixed length control field 01124cam a2200217 4500
001 - CONTROL NUMBER
control field ABS62263
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u105726
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Crawford-Ingle, A.D
245 ## - TITLE STATEMENT
Title Cost model or fair value?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 65(15) 14 April 2000, 92(1)
520 ## - SUMMARY, ETC.
Summary, etc. International accounting standard IAS40 on investment property becomes effective on or after 1 A January 2001. The standard allows companies to decide whether or not show their investment properties to fair value on the balance sheet. But it is a requirement to disclose the fair value in the notes to the accounts if investment properties are held at historical cost less depreciation. Considers how companies will decide to account for their properties at some cost implications - audit and valuation; issues in choosing a valuer and other changes in practice.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 INVESTMENT PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FAIR VALUE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY APPRAISAL AND VALUATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Simmons, B.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/05/2000   ABS62263 105726-1001 06/08/2019 1 06/08/2019 Journal article