TY  - BOOK
ED  - Accounting Standards Board (Great Britain). 
ED  - Ernst & Young (Firm).
TI  - Reporting the substance of transactions: a guide to FRS 5. 
AV  - HF5616.G7 A23 1994
PY  - 1994///.
CY  - [London]
PB  - Ernst & Young
KW  - Accounting
KW  - Standards
N1  - "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
ER  -