000 00630cam a2200229 4500
008 090401t1994 xxu||||| |||| 00| 0 eng d
020 _a1857120264
035 _a(Sirsi) u45966
041 _aeng
050 _a657.3
110 _aAccounting Standards Board
_93454
240 _aFRS 5
245 _aReporting the substance of transactions.
260 _aLondon
_bAccounting Standards Board
_c1994
300 _a137p.
_c21cm.
350 _a9
490 _aASB Financial Reporting Standard
_v5
650 _aFINANCIAL REPORTING
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT
942 _n0
948 _c04/03/1997
999 _c91856
_d91856