On no accounts (Record no. 65277)

MARC details
000 -LEADER
fixed length control field 01330cam a2200277 4500
001 - CONTROL NUMBER
control field ABS63227
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u109359
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Monger, S
245 ## - TITLE STATEMENT
Title On no accounts
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 65(43) 3 November 2000, 104-105(2)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the implications of the Accounting Standards Board's proposals to revise the accounting treatment of leases, currently outlined in SSAP21. If the changes come into force, property holdings will appear on balance sheets for the first time, affecting those in the corporate sector most significantly. Suggests that while the changes may pose a threat to some companies by revealing property liabilities, for others they could provide an opportunity to improve information flow to investors and raise property profiles. Concludes with a list of recommended actions for property managers and finance directors. Tables.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATE PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SSAP 21
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMMERCIAL LEASES
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 PROPERTY HOLDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASE ACCOUNTING
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 FLEXIBLE LEASES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY MANAGEMENT-CORPORATE REAL ESTATE
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Vernon, P
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 15/11/2000   ABS63227 109359-1001 06/08/2019 1 06/08/2019 Journal article