| 000 | 00914cab a2200241 4500 | ||
|---|---|---|---|
| 001 | WB3046-32 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u23549 | ||
| 041 | _aeng | ||
| 245 | _aLease incentives inflating profits | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aFinancial Times _v6 December 1994, 9 |
||
| 490 |
_aDaily Telegraph _v6 December 1994, 27(2) |
||
| 520 | _aThe Urgent Issues Task Force of the Accounting Standards Board has ruled that from 23 December financial incentives such as reverse premiums paid by landlords should be spread over the whole length of the lease instead of being credited to the profit and loss account, Cites the Pentos case as an example. | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aLEASE INCENTIVES | ||
| 650 | _aLEASES | ||
| 650 | _aREVERSE PREMIUMS | ||
| 690 | _aPROPERTY LAW AND PRACTICE | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c15741 _d15741 |
||