Accounts and audit of property companies
著者
書誌事項
Accounts and audit of property companies
Butterworths, 1994
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注記
"Stoy Hayward"--On cover
Includes index
内容説明・目次
内容説明
This title covers property companies from both an accounting and auditing perspective, including taxation and financing issues which impinge on these areas.
目次
Commercial background. Accounting background. Income recognition and measurement. Valuation Surpluses and Deficits. Interest (and Other Outgoings). Trading Property. Owner-Occupied Property. Investment Properties. Capital Instruments. Off Balance Sheet Finance and Joint Ventures. Contingencies. Cash Flow Statements. Supplementary Information for the Annual Report. Audit of Property Companies. Appendix A - The Stoy Hayward Property Company Accounts Award Criteria. Appendix B - Commercial risk / reward exposures for a trader and an investor. Index.
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