Discusses the role of property within corporate organisations and, in particular, discusses the impact of real estate on the balance sheet of UK‐based corporate businesses. Also explains how new and proposed provisions from the Accounting Standards Board (ASB) may affect the way in which property is held and managed in the future. Considers the proposed changes from the viewpoint of the property professional and from an accountancy perspective. Concludes that, in the future, management will be required to apply a greater focus on their property portfolio in order to meet the relevant accounting standards.
Evans, M., French, N. and O’Roarty, B. (2001), "Accountancy and corporate property management ‐ A briefing on current and proposed provisions relating to UK corporate real estate", Journal of Property Investment & Finance, Vol. 19 No. 2, pp. 211-223. https://doi.org/10.1108/14635780110384171Download as .RIS
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