In search of a fair value (Record no. 72728)

MARC details
000 -LEADER
fixed length control field 01363cam a2200265 4500
001 - CONTROL NUMBER
control field ABS66718
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030522n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122371
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Tew, P.
245 ## - TITLE STATEMENT
Title In search of a fair value
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0318) 3 May 2003, 108(1)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the International Financial Reporting Standards (IFRS) due to come into force in 2005. Considers how IFRS may affect the investment property business. Discusses how the status of leasehold investments has yet to be agreed. Highlights how changes for occupiers will mean that occupational leases are likely to be split accounted. Concludes that final revisions to IAS17 and IAS40 are expected in 2003. Further details of the changes are set out in PricewaterhouseCoopers'publications "Waking up to IFRS: implications for the investment property sector" and "International financial reports standards: implications for the investment property sector".
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL FINANCIAL REPORTING STANDARDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL ACCOUNTING STANDARDS BOARD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASEHOLD INVESTMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OCCUPIERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OCCUPATIONAL LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INVESTMENT PROPERTY MARKETS
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 IAS40
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element INVESTMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 22/05/2003   ABS66718 122371-1001 06/08/2019 1 06/08/2019 Journal article