000 00728cam a2200217 4500
008 #DATE n1994 000 0 eng u
020 _a1857120345
035 _a(Sirsi) u120743
041 _aeng
050 _a657.3
_c18
110 _aAccounting Standards Board
_93454
245 _aAmendment to FRS 5 reporting the substance of transactions: insurance broking transactions and financial reinsurance.
260 _aLondon
_bAccounting Standards Board
_c1994
300 _a7p.
_c21cm.
350 _a1.50
490 _aASB Financial Reporting Standard
_v5
490 _aASB Amendment to Financial Reporting Standard
650 _aFINANCIAL REPORTING
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT
942 _n0
999 _c102553
_d102553