Value of land in the balance (Record no. 68751)

MARC details
000 -LEADER
fixed length control field 01699cam a2200277 4500
001 - CONTROL NUMBER
control field ABS64668
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011101n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u115440
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cairns, D
245 ## - TITLE STATEMENT
Title Value of land in the balance
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0143) 27 October 2001, 178-179(2)
520 ## - SUMMARY, ETC.
Summary, etc. The European Commission has proposed that all listed EU companies should comply with the International Accounting Standards (IAS) from 2005. Article considers the impact of IAS 16 "Property, Plant and Equipment" and IAS 40 "Investment Property" on UK property companies. The tone and style of IAS are quite similar to UK accounting standards with IAS 16 relating to FRS 15 Tangible Fixed Assets and IAS 40 to SSAP 19. However, there are some noticeable differences. IAS 16 defines the fair value of property as 'usually its market value' and lacks the detailed guidance provided in FRS 15 by reference to RICS' definition. In addition there are different valuation standards across Europe and conflicting definitions of 'market value' which has prompted calls for agreement on valuation standards within the EC. Also discusses the approach taken in IAS 40 to long-leasehold property investments.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
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 IAS16
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IAS40
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY INDUSTRY
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 PLANT AND MACHINERY
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 INTERNATIONAL ACCOUNTING STANDARDS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
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 01/11/2001   ABS64668 115440-1001 06/08/2019 1 06/08/2019 Journal article