Journal of Property Finance: Volume 3 Issue 1

Category:

Built Environment

Table of contents

Changes in Accounting Rules

David S. Ryland

Analyses recent and proposed changes to accountancy practice.Includes: treatment of off‐balance sheet loans, joint ventures, options,securitization, convertible bonds…

Structuring Joint Ventures in Property: The Tax Implications

C.E. Beer

Looks at some essential issues of a joint venture – whetherit is of a trading or investment nature and the capital gainsimplications. Discusses the main joint venture…

Property Leasing in Germany

Thomas Gasteyer, Jennifer Marlow

Describes the leasing market in Germany. Discusses the legalities,terms and conditions, Taxation and accounting treatment. Argues that theuncertainty of ownership in the…

The Funding of an Enterprise Zone: Doxford International

Michael Brodtman

Discusses Enterprise Zones, their background and their significanceto businesses and developers. Details the funding of a specificdevelopment (Doxford International…

The Urban Development Grant: Funding the Commercial Revitalisation of Belfast

J.N. Berry, W.S. McGreal

Gives background to the Urban Development Grant (UDG), withparticular reference to Northern Ireland. Considers some examples of theapplication of UDG in central Belfast…

The Influence of Property in the Brent Walker Situation

Peter Temple

Examines the characteristics of some of Brent Walker′s majorprojects and the role of property in both its development and downfall.Draws out seven lessons to be learnt…

The Use of Documentation in the Development and Operation of Property Computer Systems

Chris Garbett

Examines the role of documentation in systems design and operation.Emphasizes the need for communication between user and programmer.Discusses the various documents…

Capitalisation of Interest for Property Companies

Richard Smee

Describes the current position of capitalizing interest into thecost of property development within UK law and accounting standards.Contrasts this with the situation in…

Improving Cash Flow for a Property Company through Repackaging

John A. Theophilus

Offers practical advice to a company experiencing cash flowdifficulties. Advocates a repackaging plan. Advises on how assets andinvestments should be treated, how to…

ISSN:

0958-868X

Online date, start – end:

1990 – 1997

Copyright Holder:

Emerald Publishing Limited