Accounting for property in the UK: the legal and professional framework
Series: Journal of Corporate Real Estate ; 3(2) April 2001, 132-149(18)Publication details: 2001Subject(s): Summary: Sets out the rules, regulations and accounting principles that govern the valuation of property assets in the UK. Considers the recent changes to accounting standards by the Accounting Standards Board which mean property issues impact on profit and loss, and highlights the call for accurate and consistent valuation and depreciation of assets. Discusses in detail the basic accounting rules which apply to property, FRS 15, FRS 11 and FRS 12, with particular focus on "FRS 15 Tangible Fixed Assets". References.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS63989 (Browse shelf(Opens below)) | 1 | Available | 112890-1001 |
Sets out the rules, regulations and accounting principles that govern the valuation of property assets in the UK. Considers the recent changes to accounting standards by the Accounting Standards Board which mean property issues impact on profit and loss, and highlights the call for accurate and consistent valuation and depreciation of assets. Discusses in detail the basic accounting rules which apply to property, FRS 15, FRS 11 and FRS 12, with particular focus on "FRS 15 Tangible Fixed Assets". References.