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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Accounting for corporate finance: International Financial Reporting Standards (IFRS): contents

Contents

  1. CFM21505
    Overview
  2. CFM21506
    History of IAS 32 and IAS 39
  3. CFM21507
    The relationship between IAS 32 / 39 and FRS 25 / 26
  4. CFM21508
    The scope of IAS 32 and IAS 39
  5. CFM21510
    IAS 39: overview
  6. CFM21520
    IAS 39: classification of financial assets and liabilities
  7. CFM21530
    IAS 39: classification of financial assets and liabilities: fair value through profit and loss
  8. CFM21540
    IAS 39: classification of financial assets and liabilities: fair value through profit and loss: accounting periods from 1 January 2006
  9. CFM21550
    IAS 39: classification of financial assets and liabilities: fair value through profit and loss: accounting periods before 1 January 2006
  10. CFM21560
    IAS 39: classification of financial assets: held to maturity (HTM) investments
  11. CFM21570
    IAS 39: classification of financial assets: tainted HTM investments
  12. CFM21580
    IAS 39: classification of financial assets: loans and receivables (L & R)
  13. CFM21590
    IAS 39: classification of financial assets: available for sale (AFS) assets
  14. CFM21600
    IAS 39: classification of financial assets: reclassification
  15. CFM21610
    IAS 39: measurement of financial assets
  16. CFM21630
    IAS 39: measurement of financial assets: transition costs
  17. CFM21660
    IAS 39: measurement of financial assets: effect of different asset classifications example
  18. CFM21670
    IAS 39: measurement of financial assets: impairment
  19. CFM21680
    IAS 39: measurement of financial assets: impairment: example
  20. CFM21690
    IAS 39: measurement of financial assets: impairment: accounting treatment
  21. CFM21700
    IAS 39: measurement of financial assets: impairment: accounting treatment: example
  22. CFM21710
    IAS 39: classification of financial liabilities
  23. CFM21720
    IAS 39: measurement of financial liabilities
  24. CFM21730
    IAS 39: measurement of equiry instruments
  25. CFM21740
    IAS 39: recognition and derecognition
  26. CFM21750
    IAS 39: recognition and derecognition: derecognition of financial asset
  27. CFM21760
    IAS 39: recognition and derecognition: derecognition of financial liability
  28. CFM21770
    IAS 39: financial assets and liabilities designated in a foreign currency
  29. CFM21780
    IAS 39: transition