| 000 | 00922cam a2200229 4500 | ||
|---|---|---|---|
| 001 | WB3603-02 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u103673 | ||
| 245 | _aReprieve for long leases | ||
| 260 | _c2000 | ||
| 490 |
_aEstates Gazette _v(0002) 15 January 2000, 22(1) |
||
| 520 | _aOccupiers worried by the Accounting Standard Board's changes to accounting rules, which require companies to treat leases as debts, could have found a loophole in the system. Executory contracts are omitted from the requirements, and so signing a service contract instead of a lease means that it does not appear on the balance sheet. | ||
| 590 | _aWB | ||
| 650 | _aACCOUNTING STANDARDS BOARD | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aLEASES | ||
| 650 | _aSERVICE CONTRACTS | ||
| 650 | _aBALANCE SHEETS | ||
| 650 | _aCOMMERCIAL LEASES | ||
| 690 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 942 | _n0 | ||
| 999 |
_c62250 _d62250 |
||