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David Tuckett

Don’t freeze your assets

1 December 00

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

Taking ownership into account

23 June 00

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

Bringing valuation to book

5 November 99

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.