| 000 | 01124cam a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS62263 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u105726 | ||
| 100 | _aCrawford-Ingle, A.D | ||
| 245 | _aCost model or fair value? | ||
| 260 | _c2000 | ||
| 490 |
_aProperty Week _v65(15) 14 April 2000, 92(1) |
||
| 520 | _aInternational accounting standard IAS40 on investment property becomes effective on or after 1 A January 2001. The standard allows companies to decide whether or not show their investment properties to fair value on the balance sheet. But it is a requirement to disclose the fair value in the notes to the accounts if investment properties are held at historical cost less depreciation. Considers how companies will decide to account for their properties at some cost implications - audit and valuation; issues in choosing a valuer and other changes in practice. | ||
| 590 | _aABS | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aINVESTMENT PROPERTY | ||
| 650 | _aFAIR VALUE | ||
| 690 | _aPROPERTY-PROPERTY APPRAISAL AND VALUATION | ||
| 700 | _aSimmons, B. | ||
| 942 | _n0 | ||
| 999 |
_c63315 _d63315 |
||