FRS 12: Guidance on implementation for corporate real estate managers
Journal of Corporate Real Estate
Article publication date: 1 October 2004
Financial Reporting Standard 12 was introduced in 1999 with no guidance notes on how to deal with property. The key points of this paper consider how real estate needs to be dealt with: corporate real estate managers need to assess liability, before considering whether it is material; the sums to be discounted; and annual reviews needed.
Cooke, H. (2004), "FRS 12: Guidance on implementation for corporate real estate managers", Journal of Corporate Real Estate, Vol. 6 No. 4, pp. 309-324. https://doi.org/10.1108/14630010410812450
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