000 00915cab a2200241 4500
001 WB2922-29
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u48299
041 _aeng
245 _aCall for rent revision
260 _c1993
350 _a0
490 _aDaily Telegraph
_v9 June 1993, 24
490 _aFinancial Times
_v10 June 1993, 22(1)
520 _aLosses for rents payable and other expenses associated with vacant leasehold property should be recognised by companies as soon as the shortfall has been identified, rather than in the periods to which the rent and other expenses relate according to a draft proposal from the Accounting Standards Board.
650 _aACCOUNTING STANDARDS
650 _aDRAFT PROPOSAL
650 _aNEGATIVE VALUES
650 _aVACANT PROPERTY
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT
942 _n0
948 _c04/03/1997
999 _c30339
_d30339