00897nam a2200229 a 4500 CY-PaNEU10012278 CY-PaNEU 20200628125612.0 101130s1994 xxk 001 0 eng d CY-PaNEU HF5616.G7 A23 1994 Accounting Standards Board (Great Britain). 3327 Reporting the substance of transactions : a guide to FRS 5. [London] : Ernst & Young, c1994. 198 p. ; 24 cm. "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. Accounting Standards 31 Ernst & Young (Firm). 3405 BK 2352 2352 0 0 0 0 ma CY-PaNEU CY-PaNEU 2030-11-10 0 HF5616.G7 A23 1994 3001372 2020-06-28 00:00:00 1 2020-06-28 BK