Financial times
Series: RICS Business ; October 2003, 26-27(2)Publication details: 2003Subject(s): Summary: Examines the development and ongoing revision of International Financial Reporting Standards (IFRS), formerly known as international accounting standards and their implications for the real estate sector and surveyors. From the end of 2005 all EU listed companies will be required to prepare their consolidated financial statements using IFRS. Looks at how IFRS will treat the two main issues affecting property - leases and investment property. Discusses how the rapid adoption of IFRS around the world is driving the demand for valuations prepared under international valuation standards. Tabular presentations are appended covering how RICS is influencing IFRS and first time adoption of IFRS.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS67211 (Browse shelf(Opens below)) | 1 | Available | 124153-1001 |
Examines the development and ongoing revision of International Financial Reporting Standards (IFRS), formerly known as international accounting standards and their implications for the real estate sector and surveyors. From the end of 2005 all EU listed companies will be required to prepare their consolidated financial statements using IFRS. Looks at how IFRS will treat the two main issues affecting property - leases and investment property. Discusses how the rapid adoption of IFRS around the world is driving the demand for valuations prepared under international valuation standards. Tabular presentations are appended covering how RICS is influencing IFRS and first time adoption of IFRS.