Time to call ASB efficiency proposals to account (Record no. 9890)

MARC details
000 -LEADER
fixed length control field 01320cab a2200229 4500
001 - CONTROL NUMBER
control field ABS55247
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1996 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u15134
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Waters, J.
245 ## - TITLE STATEMENT
Title Time to call ASB efficiency proposals to account
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1996
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 55(9) 30 May 1996, 24-25(2)
520 ## - SUMMARY, ETC.
Summary, etc. Changes to accounting rules proposed by the ASB in recent discussion papers could have wide-ranging impact on the nature and frequency of valuations for company accounts. The "Measurement of tangible fixed assets" considers what property assets shall be valued, how often, by whom, should they be mandatory, what are specialised property, should they be treated differently. Another discussion paper considers when a fall in value of a property asset is a permanent diminution in value and how should such changes in value be reflected in financial statements. The ASB will also review SSAP19 which permits property investment companies to forego charging depreciation on property assets provided annual revaluations are incorporated in their accounts.
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 ASSET VALUATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY ASSETS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS55247 15134-1001 06/08/2019 1 06/08/2019 Journal article