... Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Accounting Service charge Best practice Property lease The following paper considers UK commercial leases and their role in generating occupational best practice. Given that the lease is a contract by which...

... – Levels of compliance with the financial reporting requirements of the RICS Code of Practice for commercial service charges are found to be poor, especially in terms of the disclosure of the accounting policies used during the preparation of the service charge accounts. These results contrast with claims...

... practice and original data on commercial service charge management to devise an ideal type framework for accounting for service charge moneys. Findings It provides an idealised conceptual framework for managing agents to consider applying to their management of the service charge process, specifically...

...Timothy Eccles; Andrew Holt Purpose The paper aims to examine how to create a sinking fund, the legalities of its creation and ownership, taxation issues and the accounting treatment of tenant contributions towards sinking funds within service charges demands in the UK office sector. Design...