| 000 | 01354cam a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS67211 | ||
| 008 | 031029n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u124153 | ||
| 100 | _aCraig, J. | ||
| 245 | _aFinancial times | ||
| 260 | _c2003 | ||
| 490 |
_aRICS Business _vOctober 2003, 26-27(2) |
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| 520 | _aExamines the development and ongoing revision of International Financial Reporting Standards (IFRS), formerly known as international accounting standards and their implications for the real estate sector and surveyors. From the end of 2005 all EU listed companies will be required to prepare their consolidated financial statements using IFRS. Looks at how IFRS will treat the two main issues affecting property - leases and investment property. Discusses how the rapid adoption of IFRS around the world is driving the demand for valuations prepared under international valuation standards. Tabular presentations are appended covering how RICS is influencing IFRS and first time adoption of IFRS. | ||
| 590 | _aABS | ||
| 650 | _aINTERNATIONAL FINANCIAL REPORTING STANDARDS | ||
| 650 | _aEUROPEAN UNION | ||
| 650 | _aLEASES | ||
| 650 | _aINTERNATIONAL ACCOUNTING STANDARDS | ||
| 650 | _aINVESTMENT PROPERTY | ||
| 650 | _aINTERNATIONAL VALUATION STANDARDS | ||
| 690 | _aPROPERTY-PROPERTY APPRAISAL AND VALUATION | ||
| 942 | _n0 | ||
| 999 |
_c73689 _d73689 |
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