000			00676cam a2200169 4500
001			ABS61008
008			000000n1999 000 0 eng u
035			_a(Sirsi) u101562
100			_aCrossley-Smith, T.
245			_aHidden costs brought to light.
260			_c1999
490			_aEstates Gazette _v(9928) 17 July 1999, 109-111(3)
520			_aConsiders how companies can limit the effects of FRS12 on their vacant property holdings. Offers advice on the choice of rate used to discount future liabilities and how to deal with problems posed by sale-and-leasebacks.
650			_aFRS12
690			_aMANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE
942			_n0
999			_c60694 _d60694