000 00910cab a2200253 4500
001 WB2707-11
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u8554
041 _aeng
245 _aCapitalisation a matter of rising interest
260 _c1991
350 _a0
490 _aTimes
_v8 February 1991, 23(1)
520 _aCall for property companies to revise accounting methods to give a clearer picture of cashflow and profitability with capitalisation of interest being the main area of worry to accountants and fund managers. Takes Great Portland Estates as an example of company which has ceased to capitalise interest.
650 _aACCOUNTING STANDARDS BOARD
650 _aCAPITAL VALUES
650 _aHAMMERSON
650 _aMEPC
650 _aPROFITS
650 _aSSAP9
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT
942 _n0
948 _c04/03/1997
999 _c5288
_d5288