| 000 | 01219cab a2200325 4500 | ||
|---|---|---|---|
| 001 | ABS46566 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u58765 | ||
| 041 | _aeng | ||
| 100 | _aRyland, D.S. | ||
| 245 | _aChanges in accounting rules | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aJournal of Property Finance _v3(1) Summer 1992, 28-37(10) |
||
| 520 | _aThis paper provides an analysis of recent and proposed changes to accountancy practice including treatment of off balance sheet loans, joint ventures, options, securitisation, convertible bonds, stepped coupon bonds, non-equity capital, preference shares, restructuring costs, goodwill and reporting statements. (Journal abstract) | ||
| 650 | _aACCOUNTING STANDARDS BOARD | ||
| 650 | _aACCOUNTING STANDARDS COMMITTEE | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aCOMPANIES ACT 1989 | ||
| 650 | _aCONVERTIBLE BONDS | ||
| 650 | _aJOINT VENTURES | ||
| 650 | _aNON-EQUITY CAPITAL | ||
| 650 | _aOFF BALANCE SHEETS | ||
| 650 | _aPREFERENCE SHARES | ||
| 650 | _aREPORTING STATEMENTS | ||
| 650 | _aSTEPPED COUPON BONDS | ||
| 690 | _aPROPERTY-PROPERTY FINANCE AND INVESTMENT | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c35935 _d35935 |
||