| 000 | 00839cam a2200217 4500 | ||
|---|---|---|---|
| 001 | WB3605-28 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u103992 | ||
| 245 | _aAccounting for change | ||
| 260 | _c2000 | ||
| 490 |
_aRetail Week _v 28 January 2000, 34(1) |
||
| 520 | _aConsiders the implications of the position paper published by the accounting authorities from the UK, US, Australia, New Zealand and Canada, especially relating to the long lease. This is almost unique to the UK, and would probably need to be replaced by the shorter leases used elsewhere. | ||
| 590 | _aWB | ||
| 650 | _aLONG LEASES | ||
| 650 | _aSHORT LEASES | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aINTERNATIONAL ACCOUNTING STANDARDS | ||
| 650 | _aCOMMERCIAL LEASES | ||
| 690 | _aLANDLORD AND TENANT-LEASES | ||
| 942 | _n0 | ||
| 999 |
_c62412 _d62412 |
||