Accounting for leases (Record no. 83036)

MARC details
000 -LEADER
fixed length control field 01079cad a22002175a 4500
001 - CONTROL NUMBER
control field L152625
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110406s2011 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u152625
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Whatling, Arthur
245 00 - TITLE STATEMENT
Title Accounting for leases
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2011
490 #0 - SERIES STATEMENT
Series statement RICS Commercial Property Journal
Volume/sequential designation March-April 2011, 9-10(2)
520 ## - SUMMARY, ETC.
Summary, etc. Analyses the likely effect on valuers of the proposed changes to international accounting for leases. The most significant changes for valuers will be: the abandonment of the classification of leases as being either finance or operational and the removal of the requirement to recognise separately land and buildings.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name International
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY VALUATION AND APPRAISAL
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-LEASEHOLD COMMERCIAL PROPERTY-COMMERCIAL LANDLORD AND TENANT-COMMERCIAL LEASES
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.rics.org/site/scripts/documents.aspx?categoryID=316">https://www.rics.org/site/scripts/documents.aspx?categoryID=316</a>
Public note RICS members can view this article free of charge at www.rics.org
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     Virtual Virtual Online 06/04/2011   ONLINE PUBLICATION 152625-2001 06/08/2019 1 06/08/2019 Journal article