Journal of Property Investment & Finance: Volume 28 Issue 5

Subject:

Table of contents - Special Issue: Real estate financial reporting and accountancy

Proposed changes to lease accounting

Rachel Knubley

The International Accounting Standards Board (IASB) is proposing a fundamental change to the way lease contracts are accounted for by both lessees and lessors. This article aims…

5156

Accounting for leases: telling it how it is

Julian Lyon

The purpose of this paper is to express a viewpoint in respect of proposed changes to accounting for leases. It aims to present a summary of accounting principles and behaviours…

3611

Need for disclosure regarding property valuations in financial reports according to IFRS

Bo Nordlund

The purpose of the article is to discuss how the demand for disclosure regarding property valuation in financial reports can be fulfilled.

3003

Towards value‐creating corporate real estate assets management in emerging economies

Timothy Tunde Oladokun

This paper aims to increase the awareness of developing countries' corporations and academics concerning the significant importance of CRE holdings in corporate asset portfolios…

1707

Analysis of the convergence degree between the accounting and the valuation standards concerning fair value

Adela Deaconu, Anuta Buiga

The study aims to measure the fair value (FV) regulation convergence and to present its determinant factors and effects.

3093

Sale and leaseback programme in Barclays

Sean Morris

The purpose of this paper is to review the context, rationale, execution strategies and results of the biggest property sale and leaseback programme Barclays has yet undertaken.

1572
Cover of Journal of Property Investment & Finance

ISSN:

1463-578X

Online date, start – end:

1999

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Nick French