Financial reporting standard: is market value for the existing use now obsolete? (Record no. 63601)

MARC details
000 -LEADER
fixed length control field 01347cam a2200301 4500
001 - CONTROL NUMBER
control field ABS62403
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u106165
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Dunckley, J.
245 ## - TITLE STATEMENT
Title Financial reporting standard: is market value for the existing use now obsolete?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Journal of Property Investment and Finance
Volume/sequential designation 18(2) 2000, 212-224(13)
520 ## - SUMMARY, ETC.
Summary, etc. Backgrounds the recent changes to international financial reporting standards and some possible impacts on current valuation practices. Specifically, it debates issues surrounding the existing use principle and its ability to provide the required information for financial reporting. Also discussed is the role that interaction and debate between international bodies, such as IVSC and IASC, has in resolution of such issues. (Journal abstract).
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION STANDARDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL VALUATION STANDARDS
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 FINANCIAL REPORTING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MARKET VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXISTING USE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FAIR VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DEPRECIATED REPLACEMENT COST
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DRC
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OPTIMISED DEPRECIATED REPLACEMENT COST
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DEPRECIATION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element VALUATION AND INVESTMENT APPRAISAL-COMMERCIAL
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 31/05/2000   ABS62403 106165-1001 06/08/2019 1 06/08/2019 Journal article