Kingston University

The faculty at Kingston are working on providing access to data for research into issues relating to the treatment of service charges, sinking funds and associated tax concerns in the published accounts of major landlords who are public companies.

About the authors

Dr Timothy Eccles is a Senior Lecturer in Surveying within the School of Surveying and Planning at Kingston University. As a Chartered Surveyor, a Chartered Builder and a corporate Building Engineer, he specialises in teaching management issues concerning the construction and property industries and professions. He has previously published with Andrew on accounting issues relating to property in Property Management, Briefings in Real Estate Finance, and Journal of Corporate Real Estate amongst others.

Dr Andrew Holt is a Principal Lecturer in Accounting within the Kingston Business School at Kingston University. He previously held positions at the London School of Economics and Political Science, Metropolitan State College of Denver and the University of Gloucestershire.  His research interests include environmental management accounting and accounting issues within the property industry.

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  • Accounting for Service Charges in the UK Commercial Sector 2010
    Kingston University and Property Solutions are working together on a forthcoming peer-reviewed paper which aims to set out accounting policies and principles which are, at present, absent from the: ‘RICS Code of Practice: Service Charges in Commercial Property’ (2006).
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  • 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
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  • Service charges within the UK office market: evidence on accounting practice, compliance and disclosure (November2009)
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  • 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
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  • 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
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  • 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
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  • 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
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  • Eccles, T. & Holt, A. (2005), ‘Financial statements and corporate accounts: the conceptual framework’, Property Management, Vol. 23, No. 5, pp. 374-387.
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  • Eccles, T. and Holt, A. (2001) ‘Accounting Standards and the Property Manager’, Property Management, Vol. 19, No. 3, pp. 417-432
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