Accounting for property in the UK: the legal and professional framework (Record no. 67205)

MARC details
000 -LEADER
fixed length control field 01199cam a2200265 4500
001 - CONTROL NUMBER
control field ABS63989
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u112890
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Eccles, T.
245 ## - TITLE STATEMENT
Title Accounting for property in the UK: the legal and professional framework
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Journal of Corporate Real Estate
Volume/sequential designation 3(2) April 2001, 132-149(18)
520 ## - SUMMARY, ETC.
Summary, etc. Sets out the rules, regulations and accounting principles that govern the valuation of property assets in the UK. Considers the recent changes to accounting standards by the Accounting Standards Board which mean property issues impact on profit and loss, and highlights the call for accurate and consistent valuation and depreciation of assets. Discusses in detail the basic accounting rules which apply to property, FRS 15, FRS 11 and FRS 12, with particular focus on "FRS 15 Tangible Fixed Assets". References.
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 FRS15
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TANGIBLE FIXED ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRS11
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRS12
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Valuation
9 (RLIN) 6273
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element FINANCE
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Holt, A
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 31/05/2001   ABS63989 112890-1001 06/08/2019 1 06/08/2019 Journal article