000 01015cam a2200193 4500
001 ABS63367
008 000000n2000 000 0 eng u
035 _a(Sirsi) u110044
100 _aTuckett, D
245 _aDon't freeze your assets
260 _c2000
490 _aProperty Week
_v65(47) 1 December 2000, 80(1)
520 _aLooks at the trend for some companies to abandon regular revaluations since Financial Reporting Standard 15 came into force March 2000. Describes why FRS 15 was brought in and how it was intended to work. It seems, however, that leading companies are abandoning revaluation on the basis of cost and additional compliance, without appreciating the benefits. Ends with a warning that companies should continue with regular formal asset valuations in view of the high level of merger and acquisition activity.
590 _aABS
650 _aASSET VALUATION
650 _aFINANCIAL REPORTING STANDARD 15
690 _aVALUATION AND INVESTMENT APPRAISAL-COMMERCIAL
942 _n0
999 _c65638
_d65638