000 00966cab a2200217 4500
001 ABS46533
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u58700
041 _aeng
100 _aSmee, R.
245 _aCapitalisation of interest for property companies
260 _c1992
350 _a0
490 _aJournal of Property Finance
_v3(1) Summer 1992, 13-23(11)
520 _aDescribes the present position within law and accounting standards towards the capitalising of interest into the cost of property developments and contrasts this with the situation in other countries. Also discusses recent proposals for change and sets out to explode the myth that capitalisation if applied to property is an anathema to financial rectitude. References.
650 _aCAPITALISATION OF INTEREST
650 _aUSA
690 _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY FINANCE AND INVESTMENT
942 _n0
948 _c04/03/1997
999 _c35890
_d35890