| 000 | 01023cab a2200241 4500 | ||
|---|---|---|---|
| 001 | WB3513-64 | ||
| 008 | 090401t1999 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u92657 | ||
| 041 | _aeng | ||
| 245 | _aIASC fails to agree on valuations | ||
| 260 | _c1999 | ||
| 350 | _a0 | ||
| 490 |
_aAccountancy Age _v25 March 1999, 4(1) |
||
| 520 | _aDisagreements over whether to allow current market valuations on balance sheets prevented the International Accounting Standards Committee (IASC) from agreeing draft standards on investment property and agriculture. The draft would have moved the IASC closer to UK practice which allows property assets to be marked to their market values, with gains and losses put through the income statement. It will be re-assessed in June. | ||
| 650 | _aAGRICULTURE | ||
| 650 | _aINTERNATIONAL ACCOUNTING STANDARDS | ||
| 650 | _aINVESTMENT PROPERTY | ||
| 650 | _aPROPERTY ASSETS | ||
| 650 | _aVALUATIONS | ||
| 690 | _aRATING AND VALUATION | ||
| 942 | _n0 | ||
| 948 | _c08/04/1999 | ||
| 999 |
_c58728 _d58728 |
||