000			01438cad a22002415a 4500
001			L159071
008			110303s20110516xxk f s 000 0 eng d
035			_a(Sirsi) u159071
041	0		_aeng
050	0	4	_a333.33 $2 18
110	2		_aRoyal Institution of Chartered Surveyors _94900
245	0	0	_aProperty in the economy _bThe new lease accounting rules _h[electronic resource]
260			_aLondon _bRICS _c2011
490		0	_aRICS Property in the Economy
520			_aDiscusses how leases are to be accounted for by listed companies and others that report under International Financial Reporting Standards (IFRS). If adopted, most major corporate occupiers will have to record their lease obligations on their balance sheet. The proposed changes will have a significant impact on both the balance sheet and the profit and loss account of occupiers and could lead to a re-appraisal of occupier leasing strategies. The proposals also cover lessor accounting, including sub-leases, but will not impact landlords? leases of investment property where the properties are held at fair value.
590			_aKA
651		4	_aUnited Kingdom _y
690			_aPROPERTY-COMMERCIAL PROPERTY
690			_aMANAGEMENT-BUSINESS MANAGEMENT-INFORMATION MANAGEMENT
710	2		_aDeloitte _95633
856	4	1	_uhttps://www.rics.org/Global/property_economy_2011_new_lease_accounting_rules_dwl_pt.pdf _zView this item at www.rics.org...
942			_n0
999			_c115661 _d115661