... within the commercial property sector. In financial accounting it has long been presumed that merely reporting cash flows is inadequate and that some form of accrual accounting is appropriate (Beaver, 1998 , p. 2). Your accounts should be transparent and reflect all the expenditure in respect...

... differently (see, for example, John and Patel, 2008). © Emerald Group Publishing Limited 2012 Service charge RICS Code of Practice Compliance Accounting Accruals Lease Service charges Standards The disparity between residential and commercial has led to calls to create the same...