Accounting for leases
Language: English Series: RICS Commercial Property Journal ; March-April 2011, 9-10(2)Publication details: 2011Subject(s): Online resources: Summary: Analyses the likely effect on valuers of the proposed changes to international accounting for leases. The most significant changes for valuers will be: the abandonment of the classification of leases as being either finance or operational and the removal of the requirement to recognise separately land and buildings.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 152625-2001 |
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Analyses the likely effect on valuers of the proposed changes to international accounting for leases. The most significant changes for valuers will be: the abandonment of the classification of leases as being either finance or operational and the removal of the requirement to recognise separately land and buildings.