000 01005cab a2200265 4500
001 WB2843-19
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u55201
041 _aeng
245 _aProfits on property disposals
260 _c1992
350 _a0
490 _aEstates Times
_v(1165) 30 October 1992, 1(1)
520 _aUnder "Financial reporting standard 3" published by the Accounting Standards Board, disposals of property will have to go through the profit and loss account of investment companies and profits made will therefore appear in the accounts as funds to be distributed to shareholders.
650 _aACCOUNTING STANDARDS
650 _aACCOUNTS
650 _aEXTRAORDINARY ITEMS
650 _aFINANCIAL REPORTING STANDARD 3
650 _aPROPERTY COMPANIES
650 _aPROPERTY SALES
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT
690 _aMANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE
942 _n0
948 _c04/03/1997
999 _c33731
_d33731