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Financial Reporting Standard 5

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The Accounting Standards Board have now issued Financial Standard Reporting 5 (FRS5) - Reporting the Substance of Transactions. Highlights two principal changes to the Financial Reporting Exposure 4 (FRED4) which have been incorporated into FRS5, namely offset and partial de-recognition. Briefly discusses the ''linked presentation'' rules which were set out in FRED4 and have now been implemented in FRS5.

Keywords: Accounting Standards; Finance

Document Type: Research Article

Publication date: January 1, 1994

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