| 000 | 01071cab a2200277 4500 | ||
|---|---|---|---|
| 001 | ABS48120 | ||
| 008 | 090401t xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u65099 | ||
| 041 | _aeng | ||
| 100 | _aBarkham, R.J. | ||
| 245 | _aProperty company financial reporting: potential weaknesses | ||
| 260 | _c11(2) Winter 1992/92, 133-144(12) | ||
| 350 | _a0 | ||
| 490 |
_aJournal of Property Valuation and Investment _v11(2) Winter 1992/92, 133-144(12) |
||
| 520 | _aAreas of weakness identified include valuation of investment properties; the recognition of profits in extended contracts; capitalisation of interest and off-balance-sheet finance. The cumulative effect of substandard reporting on chartered surveying is explored. | ||
| 650 | _aACCOUNTS | ||
| 650 | _aCAPITALISATION | ||
| 650 | _aFINANCIAL REPORTING | ||
| 650 | _aOFF-BALANCE-SHEET FINANCE | ||
| 650 | _aPROPERTY ACCOUNTS | ||
| 650 | _aPROPERTY COMPANIES | ||
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE | ||
| 700 | _aPurdey, D.E. | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c40577 _d40577 |
||