All articles by David Tuckett

  • Professional

    Don't freeze your assets

    1 December 2000

    Since Financial Reporting Standard 15 came into force, some companies have put regular revaluations on ice. But this may be a false economy because their balance sheets won't reflect current market conditions

  • Professional

    Taking ownership into account

    23 June 2000

    Accounting When a building is partially occupied by its owner, is it defined as an investment or operational property?

  • Professional

    Bringing valuation to book

    5 November 1999

    Valuation The introduction of the Blue Book threw a new contender into the valuation ring. This report weighs up the pros and cons of the Red and Blue Books.