| 000 | 01079cad a22002175a 4500 | ||
|---|---|---|---|
| 001 | L152625 | ||
| 008 | 110406s2011 xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u152625 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aWhatling, Arthur | |
| 245 | 0 | 0 | _aAccounting for leases |
| 260 | _c2011 | ||
| 490 | 0 |
_aRICS Commercial Property Journal _vMarch-April 2011, 9-10(2) |
|
| 520 | _aAnalyses the likely effect on valuers of the proposed changes to international accounting for leases. The most significant changes for valuers will be: the abandonment of the classification of leases as being either finance or operational and the removal of the requirement to recognise separately land and buildings. | ||
| 590 | _aKA | ||
| 651 | 4 | _aInternational | |
| 690 | _aPROPERTY-PROPERTY VALUATION AND APPRAISAL | ||
| 690 | _aPROPERTY-COMMERCIAL PROPERTY-LEASEHOLD COMMERCIAL PROPERTY-COMMERCIAL LANDLORD AND TENANT-COMMERCIAL LEASES | ||
| 856 | 4 | 0 |
_uhttps://www.rics.org/site/scripts/documents.aspx?categoryID=316 _z RICS members can view this article free of charge at www.rics.org |
| 942 | _n0 | ||
| 999 |
_c83036 _d83036 |
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