000			01848cam a2200337 4500
008			041018n2004 000 0 eng u
020			_a1842192051
035			_a(Sirsi) u127727
041			_aeng
050			_a657.73 _c18
100			_aBrett, Michael
245			_aProperty under IFRS _ba guide to the effects of the new International Financial Reporting Standards
260			_aLondon _bRICS _c2004
300			_a27p. _c30cm.
350			_a20
520			_aWith International Financial Reporting Standards (IFRS) becoming mandatory from January 2005, this publication provides a simple guide to the new accounting regime, explaining how IFRS will affect the reporting of property assets on the balance sheet. Highlights the key features of the newregime, discusses valuations and the property professional's role, and explains how IFRS affects published figures and financial ratios. Concludes by briefly summarising how the following countries are affected by IFRS: Australia, Czech Republic, France, Germany, Poland, Spain, the UK, and the US. Appendices contain disclosures required under IFRS and accounting treatment by class of property. View at www.rics.org.
650			_aINTERNATIONAL FINANCIAL REPORTING STANDARDS
650			_aINTERNATIONAL ACCOUNTING STANDARDS
650			_aIAS17
650			_aIAS40
650			_aIAS17
650			_aLEASES
650			_aPROPERTY-LEASEHOLD PROPERTY
650			_aOWNER-OCCUPIED PROPERTIES
650			_aINVESTMENT PROPERTY
690			_aPROPERTY-PROPERTY APPRAISAL AND VALUATION
710			_aRoyal Institution of Chartered Surveyors _94900
710			_aRoyal Institution of Chartered Surveyors _bValuation Faculty _94354
856			_uhttps://www.rics.org/RICSWEB/getpage.aspx?p=VJQKs1_ewEmwL5nWSIFOeg== _zView "Property under IFRS" on the RICS website...
942			_n0
999			_c103814 _d103814