| 000 | 01326cam a2200313 4500 | ||
|---|---|---|---|
| 001 | ABS62970 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u108925 | ||
| 245 | _aOff balance sheet property ownership structures | ||
| 260 | _c2000 | ||
| 490 |
_aJournal of Corporate Real Estate _v2 (4) 2000, 330-342(13) |
||
| 520 | _aCommercial property is one of the main operational assets of corporate occupiers. New pressures to improve shareholder value and efficiency, and to refocus on core business, are challenging the necessity to retain such assets on the balance sheet. Changes in accountancy practice and the desire to maintain flexibility are also complicating the choices. Examines the options currently available to corporate users who are seeking to extract value from their property assets. | ||
| 590 | _aABS | ||
| 650 | _aCORPORATE OCCUPIERS | ||
| 650 | _aOFF-BALANCE-SHEET FINANCE | ||
| 650 | _aBALANCE SHEET | ||
| 650 | _aOPERATIONAL PROPERTY | ||
| 650 | _aPROPERTY ASSETS | ||
| 650 | _aSALE AND LEASEBACK | ||
| 650 | _aOPERATING LEASES | ||
| 650 | _aFRS 12 | ||
| 650 | _aFRS 13 | ||
| 650 | _aLIMITED PARTNERSHIPS | ||
| 650 | _aLIMITED LIABILITY PARTNERSHIPS | ||
| 650 | _aOWNERSHIP | ||
| 650 | _aJ SAINSBURY | ||
| 690 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 942 | _n0 | ||
| 999 |
_c65033 _d65033 |
||