| 000 | 00908cam a2200181 4500 | ||
|---|---|---|---|
| 001 | ABS61280 | ||
| 008 | 000000n1999 000 0 eng u | ||
| 035 | _a(Sirsi) u101905 | ||
| 100 | _aSewell, R. | ||
| 245 | _aChanging face of asset valuations. | ||
| 260 | _c1999 | ||
| 490 |
_aSolicitors' Journal _v143(35) 17 September 1999, 866(1) |
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| 520 | _aLooks at the Accounting Standards Board's plans to change requirements for asset valuations. From March 2000 FRS 15 provides that once commercial property assets have been revalued, they must be revalued at least every five years with an interim valuation in the third year. A requirement will be introduced into FRS 12 that in certain situations the assets and liabilities of company's short leasehold properties should be quantified. | ||
| 650 | _aVALUATIONS | ||
| 650 | _aACCOUNTING STANDARDS BOARD | ||
| 690 | _aRATING AND VALUATION | ||
| 942 | _n0 | ||
| 999 |
_c61004 _d61004 |
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