Changing standards (Record no. 83571)

MARC details
000 -LEADER
fixed length control field 01370cad a22001935a 4500
001 - CONTROL NUMBER
control field L154312
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 111111s2011 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u154312
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element BNP Paribas Real Estate
9 (RLIN) 5715
245 00 - TITLE STATEMENT
Title Changing standards
Remainder of title a shift in behaviour, the impact of new accounting practice
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. BNP Paribas Real Estate
Date of publication, distribution, etc. 2011
520 ## - SUMMARY, ETC.
Summary, etc. In coming years (probably 2014/2015) property leases will move onto the balance sheet. Discusses the International Accounting Standards Board's proposals as to how leases are to be accounted for by companies that report under International Financial Reporting Standards. Covers the likely impementation timetable, the reaction from UK and global corporates, the views of the property industry, and the scale of the issue. Examines the impact of the changes on a portfolio and on individual transactions and draws a number of conclusions for occupiers and investors.
590 ## - LOCAL NOTE (RLIN)
Local note NTK KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.realestate.bnpparibas.co.uk/pages/etudes_sectorielles/resultrecherche_uk.php?s_wbg_menu=538&p=gb&l=en&t=defaut&toutes=1">https://www.realestate.bnpparibas.co.uk/pages/etudes_sectorielles/resultrecherche_uk.php?s_wbg_menu=538&p=gb&l=en&t=defaut&toutes=1</a>
Public note View the report free of charge at www.realestate.bnpparibas.co.uk
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 11/11/2011   ONLINE PUBLICATION 154312-2001 06/08/2019 1 06/08/2019 Book