Changing standards a shift in behaviour, the impact of new accounting practice [electronic resource]
Language: English Publication details: London BNP Paribas Real Estate 2011Subject(s): Online resources: Summary: In coming years (probably 2014/2015) property leases will move onto the balance sheet. Discusses the International Accounting Standards Board's proposals as to how leases are to be accounted for by companies that report under International Financial Reporting Standards. Covers the likely impementation timetable, the reaction from UK and global corporates, the views of the property industry, and the scale of the issue. Examines the impact of the changes on a portfolio and on individual transactions and draws a number of conclusions for occupiers and investors.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 154312-2001 |
In coming years (probably 2014/2015) property leases will move onto the balance sheet. Discusses the International Accounting Standards Board's proposals as to how leases are to be accounted for by companies that report under International Financial Reporting Standards. Covers the likely impementation timetable, the reaction from UK and global corporates, the views of the property industry, and the scale of the issue. Examines the impact of the changes on a portfolio and on individual transactions and draws a number of conclusions for occupiers and investors.