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A guide for all those involved in preparing, auditing or advising on property company accounts. Evidence that a sustained recovery in rents and property values is now established, investors have regained an appetite for commercial property. It is therefore important that accountants dealing in this area are kept up-to-date with all recent developments.;This fifth edition has been thoroughly revised and includes three new chapters dealing with property finance, taxation and supplementary information in annual reports and accounts. This text also covers: background to the industry; fixed assets - investment properties and development properties; property evaluations incorporating the changes to professional guidance issued by TICS in 1995; current assets - trading properties; profit and loss; reserves and other liabilities; cash flow statements; and sample valuation report and segmental analysis.