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HMRC internal manual

Corporate Finance Manual

Accounting for corporate finance: key concepts: terms used in guidance

Summary of terms used in this guidance

Term Reference in guidance where explained
Amortised cost CFM21170
Bifurcation CFM25040
Contract CFM21080
De-recognition CFM21740
Derivative CFM21060
Effective interest method CFM21170
Embedded derivative CFM25030
Equity Instrument CFM21100
Fair Value CFM21160
Financial Asset CFM21070
Financial Instrument CFM21060
Financial Liability CFM21070
Hedging CFM27010
Host contract CFM25030
Hybrid instrument CFM25010
Recognition CFM21740