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HMRC internal manual

Corporate Finance Manual

Accounting for corporate finance: International Financial Reporting Standards: IAS 39: classification of financial assets and financial liabilities: fair value through profit and loss: accounting periods before 1 January 2006

Accounting at fair value: periods before 1 January 2006

For accounting periods commencing prior to 1 January 2006, different rules applied to the designation of financial assets and financial liabilities at fair value through profit and loss. An HMRC accountant should be consulted if further details are needed.