Changing face of asset valuations.
Series: Solicitors' Journal ; 143(35) 17 September 1999, 866(1)Publication details: 1999Subject(s): Summary: Looks at the Accounting Standards Board's plans to change requirements for asset valuations. From March 2000 FRS 15 provides that once commercial property assets have been revalued, they must be revalued at least every five years with an interim valuation in the third year. A requirement will be introduced into FRS 12 that in certain situations the assets and liabilities of company's short leasehold properties should be quantified.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS61280 (Browse shelf(Opens below)) | 1 | Available | 101905-1001 |
Looks at the Accounting Standards Board's plans to change requirements for asset valuations. From March 2000 FRS 15 provides that once commercial property assets have been revalued, they must be revalued at least every five years with an interim valuation in the third year. A requirement will be introduced into FRS 12 that in certain situations the assets and liabilities of company's short leasehold properties should be quantified.