@book{2352,
	author = {Accounting Standards Board (Great Britain).  and Ernst & Young (Firm).},
	title = {Reporting the substance of transactions :},
	publisher = {Ernst & Young,},
	year = {c1994. },
	address = {[London] :},
	note = {"This booklet outlines the requirements of the standard(Financial Reporting Standard), and explains how they might affect companies in practice"Preface }
}