http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Financial Reporting Standard 132. Financial instruments
1. Introduction -- 2. Objective -- 3. Scope -- 4. Definitions -- 5. Presentation -- 6. Effective date and transition -- 7. Withdrawal of other pronouncements -- 8. Appendix: application guidance -- 9. Definitions -- 10. Presentation
FRS 132. Financial instruments: presentation