000			01330cam a2200277 4500
001			ABS63227
008			000000n2000 000 0 eng u
035			_a(Sirsi) u109359
100			_aMonger, S
245			_aOn no accounts
260			_c2000
490			_aProperty Week _v65(43) 3 November 2000, 104-105(2)
520			_aLooks at the implications of the Accounting Standards Board's proposals to revise the accounting treatment of leases, currently outlined in SSAP21. If the changes come into force, property holdings will appear on balance sheets for the first time, affecting those in the corporate sector most significantly. Suggests that while the changes may pose a threat to some companies by revealing property liabilities, for others they could provide an opportunity to improve information flow to investors and raise property profiles. Concludes with a list of recommended actions for property managers and finance directors. Tables.
590			_aABS
650			_aCORPORATE PROPERTY
650			_aSSAP 21
650			_aCOMMERCIAL LEASES
650			_aBALANCE SHEET
650			_aPROPERTY HOLDINGS
650			_aLEASE ACCOUNTING
650			_aACCOUNTING STANDARDS
650			_aFLEXIBLE LEASES
690			_aPROPERTY MANAGEMENT-CORPORATE REAL ESTATE
700			_aVernon, P
942			_n0
999			_c65277 _d65277