Titlebook: UK GAAP; Mike Davies,Ron Paterson,Allister Wilson Book 1992 Palgrave Macmillan, a division of Macmillan Publishers Limited 1992 capital.ca

婚姻生活

Matrimony

Investment properties,irement to depreciate buildings. The property industry has argued consistently that it is inappropriate to depreciate investment properties, as it is the current value of such properties which is of prime importance as a measure of performance. Lobbying by the property industry and others led to tem

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渗透

Capitalisation of borrowing costs,f the large property companies in the 1950s and 1960s. However, as a result of the House of Lords decision in the . case. in 1966, the accounting treatment of property company development interest was frequently governed by the achievement of a particular tax result, rather than being based on sound

Hay-Fever

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Tincture

Off balance sheet transactions, existing accounting conventions, some or all of the finance may not be shown on its balance sheet’.. The term ‘off balance sheet transactions’ is usually used to describe those transactions which meet such an objective. However, they can involve more than this; firstly, assets as well as liabilitie

Rodent

Leases and hire purchase contracts,of substance over form. Through this, companies were required to capitalise assets in their balance sheets (together with the corresponding obligations) in prescribed circumstances — irrespective of the fact that legal title to those assets vested in another party.

盘旋

Government grants,s of assets to an enterprise in return for past or future compliance with certain conditions relating to the operating activities of the enterprise’.. Such assistance has been available to commercial enterprises for many years, although its form and extent have undergone many changes according to th

Commentary

Segmental reporting,is information is generally analysed in two ways:.Segmental reporting has been debated since the early 1960s; that period being significant for the rapid emergence and growth, especially in the US, of the multinational conglomerate business entity.