000 00736cam a2200229 4500
001 WB3610-37
008 000000n2000 000 0 eng u
035 _a(Sirsi) u104732
245 _aPart on good terms
260 _c2000
490 _aHerald
_v Commercial Property Supplement 9 March 2000, 11(1)
520 _aCompanies will be forced to put a value on leases and treat them as debt under new proposals by the Accounting Standards Board, due to come into force after 2002.
590 _aWB
650 _aACCOUNTING STANDARDS BOARD
650 _aLEASE
650 _aASSETS
650 _aCORPORATE FINANCE
650 _aPROPERTY
650 _aSALE AND LEASEBACK
690 _aLANDLORD AND TENANT-LEASES
942 _n0
999 _c62827
_d62827