@article {Ryl:1994:0958-868X:7,
title = "Financial Reporting Standard 5",
journal = "Journal of Property Finance",
parent_itemid = "infobike://mcb/114",
publishercode ="mcb",
year = "1994",
volume = "5",
number = "1",
publication date ="1994-01-01T00:00:00",
pages = "7-8",
itemtype = "ARTICLE",
issn = "0958-868X",
url = "https://www.ingentaconnect.com/content/mcb/114/1994/00000005/00000001/art00001",
keyword = "Finance, Accounting Standards",
author = "Ryl, David",
abstract = "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.",
}