000 00847cam a2200265 4500
008 #DATE n1998 000 0 eng u
020 _a1857120728
035 _a(Sirsi) u120742
041 _aeng
050 _a657.3
110 _aAccounting Standards Board
_93454
245 _aAmendment to FRS 5 reporting the substance of transactions : private finance initiative and similar contracts.
260 _aMilton Keynes
_bASB Publications
_c1998
300 _a30p.
_c30cm.
350 _a5
490 _aASB Financial Reporting Standard
_v5
490 _aASB Amendment to Financial Reporting Standard
650 _aACCOUNTING STANDARDS
650 _aFINANCIAL REPORTING
650 _aFRS 5
650 _aPFI TRANSACTIONS
650 _aPRIVATE FINANCE INITIATIVE
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT
942 _n0
999 _c102552
_d102552