| 000 | 00931cab a2200265 4500 | ||
|---|---|---|---|
| 001 | WB3445-24 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u89988 | ||
| 041 | _aeng | ||
| 245 | _aNew accounting standard | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aFinancial Times _v27 November 1998, 32(1) |
||
| 520 | _aA new accounting standard, FRS-12, which requires large companies to disclose the aggregate liabilities of all unoccupied leasehold arrangements is forcing UK companies to focus on the inflexible terms of the standard lease. The standard will take effect from 23 March 1999. | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aCOMMERCIAL LEASES | ||
| 650 | _aFRS 12 | ||
| 650 | _aLEASE TERMS | ||
| 650 | _aLONG LEASES | ||
| 650 | _aSURPLUS PROPERTY | ||
| 650 | _aUNOCCUPIED LEASEHOLDS | ||
| 690 | _aPROPERTY-PROPERTY FINANCE AND INVESTMENT | ||
| 942 | _n0 | ||
| 948 | _c27/11/1998 | ||
| 999 |
_c56982 _d56982 |
||