| 000 | 01026cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS60484 | ||
| 008 | 090401t1999 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u92737 | ||
| 041 | _aeng | ||
| 100 | _aKing, H. | ||
| 245 | _aPicking cherries from the fixed asset tree | ||
| 260 | _c1999 | ||
| 350 | _a0 | ||
| 490 |
_aCSM _bChartered Surveyor Monthly _v8 (8) April 1999, 40(1) |
||
| 520 | _aDescribes the Accounting Standard Board`s new standard on tangible fixed assets, FRS 15, which outlaws cherry-picking. Companies opting for a policy of revaluation in their accounts must revalue whole classes of similar assets and keep the revaluations up to date. The standard comes into force for accounting periods ending on or after 23 March 2000. | ||
| 650 | _aACCOUNTING STANDARDS BOARD | ||
| 650 | _aASB | ||
| 650 | _aBALANCE SHEET | ||
| 650 | _aFRS15 | ||
| 650 | _aTANGIBLE FIXED ASSETS | ||
| 650 | _aVALUATIONS | ||
| 690 | _aPROPERTY-PROPERTY FINANCE AND INVESTMENT | ||
| 942 | _n0 | ||
| 948 | _c14/04/1999 | ||
| 999 |
_c58780 _d58780 |
||