Changing practice in accounting for service charges in commercial property

Emerald - Tập 8 Số 2 - Trang 186-209 - 2012
AndrewHolt1, TimothyEccles2, PeterBond3
1Department of Accounting and Finance, Kingston University, Kingston, UK
2School of Surveying and Planning, Kingston University, Kingston, UK
3Peter Bond Partnership, Watford, UK

Tóm tắt

Từ khóa


Tài liệu tham khảo

Anonymous (n.d.), Service Charges in Commercial Properties – A Guide to Good Practice, No publisher.

Department for Communities and Local Government (2009), Floorspace and Rateable Value of Commercial and Industrial Properties 1 April 2008 (England & Wales), available at: www.communities.gov.uk/documents/statistics/pdf/1179067.pdf (accessed 1 June 2010).

10.2307/2095101

10.1108/02637471111102914

10.1108/09513579510146707