| 000 | 01199cam a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS63989 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u112890 | ||
| 100 | _aEccles, T. | ||
| 245 | _aAccounting for property in the UK: the legal and professional framework | ||
| 260 | _c2001 | ||
| 490 |
_aJournal of Corporate Real Estate _v3(2) April 2001, 132-149(18) |
||
| 520 | _aSets out the rules, regulations and accounting principles that govern the valuation of property assets in the UK. Considers the recent changes to accounting standards by the Accounting Standards Board which mean property issues impact on profit and loss, and highlights the call for accurate and consistent valuation and depreciation of assets. Discusses in detail the basic accounting rules which apply to property, FRS 15, FRS 11 and FRS 12, with particular focus on "FRS 15 Tangible Fixed Assets". References. | ||
| 590 | _aABS | ||
| 650 | _aACCOUNTING STANDARDS | ||
| 650 | _aFRS15 | ||
| 650 | _aPROPERTY ASSETS | ||
| 650 | _aTANGIBLE FIXED ASSETS | ||
| 650 | _aFRS11 | ||
| 650 | _aFRS12 | ||
| 650 |
_aValuation _96273 |
||
| 690 | _aFINANCE | ||
| 700 | _aHolt, A | ||
| 942 | _n0 | ||
| 999 |
_c67205 _d67205 |
||