Accountancy and corporate property management - A briefing on current and proposed provisions relating to UK corporate real estate

Journal of Property Investment & Finance

Volumn 19, Issue 2, 2001, Pages 211-223

  Evans, Michael ^a   French, Nick ^a   O'Roarty, Brenna ^a  

^a UNIVERSITY OF READING   (United Kingdom)

Author keywords

Accounting; Capitalization; Flexibility; Leases; Real estate; Strategy

Indexed keywords

EID: 84986079069     PISSN: 1463578X     EISSN: None     Source Type: Journal    
DOI: 10.1108/14635780110384171     Document Type: Article

References (10)

1. ASB (1993), Accounting Standards, Accounting Standards Board, London
2. Avis, M. and Gibson, V. (1995), Real Estate Resource Management, GTI in association with Oxford Brookes University and the University of Reading, Wallingford.
3. Avis, M. et al. (1993), Property Management Performance Monitoring, research undertaken by Oxford Brookes University and University of Reading, GTI/Oxford Brookes University, Oxford.
4. Evans, M. and Weatherhead, M. (1999), Think Profit, Act Property, RICS Corporate Occupiers Group.
5. French, N. (2000), “Uncertainty in property valuation: the pricing of flexible leases”, Journal Corporate Real Estate, Vol. 2.
6. FRS 11 (1998), Impairment of Fixed Assets and Goodwill, Accounting Standards Board, London.
7. FRS 12 (1998), Provisions, Contingent Liabilities and Contingent Assets, Accounting Standards Board, London.
8. FRS 15 (1999), Tangible Fixed Assets, Accounting Standards Board, London.
9. Nelson, T., Potter, T. and Wilde, H. (2000), “Real estate assets on corporate balance sheets”, Journal of Corporate Real Estate, Vol. 2 No. 1, pp. 29-40.
10. RICS (1997), Right Space: Right Price?, RICS Research Publications.