000 00947cab a2200241 4500
001 WB2739-39
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u8246
041 _aeng
245 _aPutting a true value on valuations
260 _c1991
350 _a0
490 _aFinancial Times
_v4 October 1991, 19(1)
520 _aAccounting Standards Board plans to publish an exposure draft on asset valuations in the balance sheet along with a statement of general principles of valuation. Annual valuation, developers capitalising interest and whether open market valuations are the best way for assessing a company`s assets feature in the current debate on valuations.
650 _aACCOUNTING STANDARDS BOARD
650 _aASSET VALUATION
650 _aCAPITALISATION OF INTEREST
650 _aEXPOSURE DRAFT
650 _aOPEN MARKET VALUE
690 _aRATING AND VALUATION
942 _n0
948 _c04/03/1997
999 _c5048
_d5048