000 00725cam a2200205 4500
001 WB3624-16
008 000000n2000 000 0 eng u
035 _a(Sirsi) u106697
245 _aAccounting standards to hit SMEs
260 _c2000
490 _aEstates Gazette
_v(0024/17) 17 June 2000, 75(1)
520 _aResearch shows the likely effect of the proposed leases accounting standard on gearing, net assets and profit and loss account charges for a 'typical' company with a 15-year lease. Charts and worked examples.
590 _aWB
650 _aACCOUNTING STANDARDS
650 _aLEASES
650 _aCOMMERCIAL LEASES
650 _aBALANCE SHEET
690 _aLANDLORD AND TENANT-LEASES
942 _n0
999 _c63880
_d63880