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Journal Articles

Financial Reporting Standard 5

Journal of Property Finance (1994) 5 (1): 7–8.

https://doi.org/10.1108/09588689410063139

Published: 01 March 1994

...David Ryl The Accounting Standards Board have now issued Financial Standard Reporting 5 (FRS5) – Reporting the Substance of Transactions. Highlights two principal changes to the Financial Reporting Exposure 4 (FRED4)which have been incorporated into FRS5, namely offset and partial de‐recognition...

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Journal Articles

Changes in Accounting Rules

David S. Ryland

Journal of Property Finance (1992) 3 (1)

https://doi.org/10.1108/09588689210033666

Published: 01 June 1992

... statements. Concludes that the changes should lead to clearer and more informative accounts. © MCB UP Limited 1992 Finance Financial reporting Accounting standards Joint ventures ...

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Journal Articles

Off Balance Sheet Finance

Michael Chartres

Journal of Property Finance (1990) 1 (1)

https://doi.org/10.1108/EUM0000000003408

Published: 01 March 1990

...Michael Chartres Explains Off Balance Sheet Finance (OBSF). Discusses its use and misuse. Concludes that whilst OBSF is not intrinsically good or bad, it can be useful, can be abused and must be regulated. © MCB UP Limited 1990 Finance Accounting standards Published accounts Off...