000 01370cad a22001935a 4500
001 L154312
008 111111s2011 xxk 000 0 eng d
035 _a(Sirsi) u154312
041 0 _aeng
110 2 _aBNP Paribas Real Estate
_95715
245 0 0 _aChanging standards
_ba shift in behaviour, the impact of new accounting practice
_h[electronic resource]
260 _aLondon
_bBNP Paribas Real Estate
_c2011
520 _aIn coming years (probably 2014/2015) property leases will move onto the balance sheet. Discusses the International Accounting Standards Board's proposals as to how leases are to be accounted for by companies that report under International Financial Reporting Standards. Covers the likely impementation timetable, the reaction from UK and global corporates, the views of the property industry, and the scale of the issue. Examines the impact of the changes on a portfolio and on individual transactions and draws a number of conclusions for occupiers and investors.
590 _aNTK KA
651 4 _aUnited Kingdom
_y
690 _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
856 4 0 _uhttps://www.realestate.bnpparibas.co.uk/pages/etudes_sectorielles/resultrecherche_uk.php?s_wbg_menu=538&p=gb&l=en&t=defaut&toutes=1
_zView the report free of charge at www.realestate.bnpparibas.co.uk
942 _n0
999 _c83571
_d83571