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Alencar, C T (2000) Highway concessions in Brazil: an analysis towards the feasibility of the securitization. Journal of Financial Management of Property and Construction, 5(03), 159–69.

Ali, H M and Ruddock, L (2000) The impact of portfolio strategy onthe 'style' performance of UK property companies. Journal of Financial Management of Property and Construction, 5(03), 123–33.

Kennedy, P and Milligan, J L (2000) Cost of the adjudication process in the UK since the introduction of the Housing Grants, Construction and Regeneration Act 1996. Journal of Financial Management of Property and Construction, 5(03), 171–80.

Liow, K H (2000) Corporate financial reporting of Singapore property companies: issues and evidence. Journal of Financial Management of Property and Construction, 5(03), 149–58.

  • Type: Journal Article
  • Keywords: property assets; property companies; revaluation; Singapore
  • ISBN/ISSN: 1366-4387
  • URL: http://www.emeraldinsight.com/journals.htm?issn=1366-4387
  • Abstract:
    There are a number of issues surrounding the matter of property company financial accounting. The aim of this paper is to empirically examine the ways in which property and property valuations are reflected in corporate balance sheets of Singapore Property Companies. The areas covered include the classification of properties, accounting for properties as fixed assets, valuation of investment properties, accounting for development properties, and details of revaluation disclosure. The study reveals that although individual property companies were consistent in their property accounting practice over the five-year period, there were considerable variations between companies in the property classification, valuation and disclosure in the balance sheets. Finally, the research implications are highlighted.

Mbugua, L M, Holt, G D and Olomolaiye, P O (2000) An evaluation of international frameworks for business self-assessment and their application in UK construction. Journal of Financial Management of Property and Construction, 5(03), 135–47.

Sohail, M and Edum-Fotwe, F T (2000) Cost-duration tool for policy decision on micro and small projects. Journal of Financial Management of Property and Construction, 5(03), 111–22.