000 00927cab a2200241 4500
001 WB3014-28
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u24054
041 _aeng
245 _aProperty lease gains
260 _c1994
350 _a0
490 _aFinancial Times
_v11 April 1994, 17
490 _aDaily Telegraph
_v12 april 1994, 26(1)
520 _aThe Accounting Standards Board is expected to recommend change to the reporting of company profits from property leases, in the wake of heavy losses incurred by Pentos, the speciality retailer. WH Smith is considering stating how much income it derives from landlord`s financial inducements to take up retail sites.
650 _aACCOUNTING STANDARDS
650 _aINDUCEMENTS
650 _aLEASE INCENTIVES
650 _aREVERSE PREMIUMS
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT
942 _n0
948 _c04/03/1997
999 _c16110
_d16110