000 00756cam a2200169 4500
001 WB3535-27
008 000000n1999 000 0 eng u
035 _a(Sirsi) u102666
245 _aChanged lease rules will change attitudes.
260 _c1999
490 _aEstates Gazette
_v(9935) 4 September 1999, 40(1)
520 _aDiscusses the implications of the Accounting Standards Board (ASB) proposed reforms for the accounting for leases. Suggests that the relationship between property investors and tenants in the UK could be permanently altered, and signal the demise of the 25-year lease.
650 _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
650 _aLEASES
690 _aPROPERTY-LANDLORD AND TENANT
942 _n0
999 _c61660
_d61660