Don't freeze your assets (Record no. 65638)

MARC details
000 -LEADER
fixed length control field 01015cam a2200193 4500
001 - CONTROL NUMBER
control field ABS63367
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u110044
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Tuckett, D
245 ## - TITLE STATEMENT
Title Don't freeze your assets
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 65(47) 1 December 2000, 80(1)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the trend for some companies to abandon regular revaluations since Financial Reporting Standard 15 came into force March 2000. Describes why FRS 15 was brought in and how it was intended to work. It seems, however, that leading companies are abandoning revaluation on the basis of cost and additional compliance, without appreciating the benefits. Ends with a warning that companies should continue with regular formal asset valuations in view of the high level of merger and acquisition activity.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ASSET VALUATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL REPORTING STANDARD 15
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 22/12/2000   ABS63367 110044-1001 06/08/2019 1 06/08/2019 Journal article