Publications

Articles Archive

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Kingston University Downloads

  • SCOR for Offices 2010/11
    Download / 979.6 KB
  • SCOR for Retail 2011
    Download / 2.3 MB
  • Eccles, T. and Holt, A. (2009), Service charges within the UK office market: evidence on accounting practice, compliance and disclosure, Brentford: Antim Research, ISBN: 978-0-9564497-0-2
    Download / 399.4 KB
  • Service charges within the UK office market: evidence on accounting practice, compliance and disclosure (November2009)
    Download / 506.5 KB
  • Holt, A. & Eccles, T. (2003) ‘Accounting practice in the post Enron era: The implications for financial statements in the property industry’, Briefings in Real Estate Finance, Vol. 2, No. 4, pp. 326-3
    Download / 299.5 KB
  • Holt, A. and Eccles, T. (2001) ‘Accounting for Leasehold Property in the UK: A Triumph of Substance over Form?’, Journal of Corporate Real Estate, Vol. 3, No. 3, pp. 1-16
    Download / 222.8 KB
  • Eccles, T., Holt, A., & Fell-Smith, W. (2005), ‘Revenue Recognition and Real Estate Companies: a Preliminary Analysis’, Briefings in Real Estate Finance, Vol. 4, No. 3, pp. 245-271
    Download / 342.7 KB
  • Holt, A. and Eccles, T. (2001) 'International Accounting Standards: A Paradigm Shift for Corporate Real Estate?' Journal of Corporate Real Estate, Vol. 4, No. 1, pp. 66-82
    Download / 229.1 KB
  • Eccles, T. & Holt, A. (2005), ‘Financial statements and corporate accounts: the conceptual framework’, Property Management, Vol. 23, No. 5, pp. 374-387.
    Download / 1.2 MB
  • Eccles, T. and Holt, A. (2001) ‘Accounting Standards and the Property Manager’, Property Management, Vol. 19, No. 3, pp. 417-432
    Download / 157.5 KB

London Business School Downloads

Loughborough University Download

  • 2009 Loughborough Update: Commercial Property Service Charges
    Download / 1.5 MB
  • 2008 Loughborough Update: The Paradox of Service Charges
    This year's expanded report concludes from the analysed data that the subject of service charges is indeed a paradox. Tenants are paying for services, sometimes at a high cost, and some are receiving a quality of delivery which represents poor value for money.
    Download / 2.7 MB
  • 2007 Loughborough Update: The Reality of Service Charges
    Raises tenants’ concerns again due to further increases in commerical service charge costs and new analysis of the negative effects of landlords opting to register their buildings for VAT. Also contains a comparison between JLL’s Office OSCAR and the Loughborough Report.
    Download / 1.7 MB
  • 2006 Loughborough Update: The Truth About Service Charges
    This is the first look at how the UK multi-let office industry measures up to the requirements of the RICS Service Charge Code of Practice published in June 2006.
    Download / 426.7 KB
  • 2005 Loughborough update: The Trouble with Service Charges
    Looks into certificate and budget lateness, proposes a cost group system to allow comparisons of costs across buildings and updates the cost data in the original study.
    Download / 522.8 KB
  • Original Loughborough Report
    Determines the scale of service charges paid by tenants in multi-let offices across the UK, seeks reasons for reported cost increases and comments on the opportunities for efficiency improvements.
    Download / 645.4 KB

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