| 000 | 01363cam a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS66718 | ||
| 008 | 030522n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u122371 | ||
| 100 | _aTew, P. | ||
| 245 | _aIn search of a fair value | ||
| 260 | _c2003 | ||
| 490 |
_aEstates Gazette _v(0318) 3 May 2003, 108(1) |
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| 520 | _aExamines the International Financial Reporting Standards (IFRS) due to come into force in 2005. Considers how IFRS may affect the investment property business. Discusses how the status of leasehold investments has yet to be agreed. Highlights how changes for occupiers will mean that occupational leases are likely to be split accounted. Concludes that final revisions to IAS17 and IAS40 are expected in 2003. Further details of the changes are set out in PricewaterhouseCoopers'publications "Waking up to IFRS: implications for the investment property sector" and "International financial reports standards: implications for the investment property sector". | ||
| 590 | _aABS | ||
| 650 | _aINTERNATIONAL FINANCIAL REPORTING STANDARDS | ||
| 650 | _aINTERNATIONAL ACCOUNTING STANDARDS BOARD | ||
| 650 | _aLEASEHOLD INVESTMENTS | ||
| 650 | _aOCCUPIERS | ||
| 650 | _aOCCUPATIONAL LEASES | ||
| 650 | _aINVESTMENT PROPERTY MARKETS | ||
| 650 | _aLEASE ACCOUNTING | ||
| 650 | _aIAS40 | ||
| 690 | _aINVESTMENT | ||
| 942 | _n0 | ||
| 999 |
_c72728 _d72728 |
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