... Reporting the Substance of Transactions ( 199 4, amended 199 8)● SSAP 21 Accounting for Leases and Hire Purchase Contracts ( 198 4, amended 199 7)● IAS 17 Leases (revised 199 7)● G4+1 Discussion Paper Accounting ... balance(iv) – (v)£££££1 88.0 17.6 105.6 16.0 89. 62 89. 6 17 .9 107.5 16.0 91 .53 91 .5 18.3 1 09. 8 16.0 93 .84 93 .8 18.8 112.6 16.0 96 .65 96 .6 19. 4* 116.0 116.0†–* Includes rounding adjustment. ... Reporting 198 8– 198 9, ICAEW, 198 9: chapter entitled ‘Complex Capital Issues’, by B.L.Worth and R.A. Derwent; and L.C.L. Skerratt and D.J. Tonkin (eds), Financial Reporting 198 9– 199 0, ICAEW, 198 9: chapter...