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Keywords: Present obligation
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Journal Articles
FRS 12: Guidance on implementation for corporate real estate managers
Available to Purchase
Journal:
Journal of Corporate Real Estate
Journal of Corporate Real Estate (2004) 6 (4): 309–324.
Published: 01 October 2004
... considering whether it is material; the sums to be discounted; and annual reviews needed. Keywords: nancial reporting standards, present obligation, past event, best estimate, present value, annual review INTRODUCTION Although Financial Reporting Standard 12 (FRS 12) was introduced four years ago, many...
