| 000 | 01033cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS55747 | ||
| 008 | 090401t1996 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u18536 | ||
| 041 | _aeng | ||
| 100 | _aBrett, M. | ||
| 245 | _aNew rules for leases? | ||
| 260 | _c1996 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(9631) 3 August 1996, 32 |
||
| 520 | _aReviews "Accounting for leases: a new approach" (ASB Publications £10) a discussion paper drawn up by the Australian Accounting Standards Authority and representatives from the ASB together with other accounting standards organisations to include all operating leases on company balance sheets. Assesses the impact on sale and leaseback arrangements if such measures were introduced. | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aBALANCE SHEET | ||
| 650 | _aCOMPANY ACCOUNTS | ||
| 650 | _aFINANCE LEASES | ||
| 650 | _aOPERATING LEASES | ||
| 650 | _aSALE AND LEASEBACK AGREEMENT | ||
| 690 | _aRATING AND VALUATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c12327 _d12327 |
||