Reporting the substance of transactions :  a guide to FRS 5.  

 - [London] :  Ernst & Young,  c1994.  
 - 198 p. ;  24 cm.  
<br/><br/> "This booklet outlines the requirements of the standard(Financial Reporting Standard), and explains how they might affect companies in practice"Preface   Donation Elias Dinenis.   The full text of the standard is reproduced as appendix by kind permission of the ASB. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting--Standards 
<br/><br/><label>LC Class. No.: </label>HF5616.G7  / A23 1994