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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Foreign exchange: accounts drawn up in a foreign currency: Contents

  1. CFM64010
    Foreign exchange: accounts drawn up in a foreign currency: overview
  2. CFM64020
    Foreign exchange: accounts drawn up in a foreign currency: the rules from 1993 to 2004
  3. CFM64030
    Foreign exchange: accounts drawn up in a foreign currency: the rules from 2005 onwards
  4. CFM64100
    Foreign exchange: accounts drawn up in a foreign currency: the basic rule: profits are computed in sterling
  5. CFM64110
    Foreign exchange: accounts drawn up in a foreign currency: functional currency and presentation currency
  6. CFM64120
    Foreign exchange: accounts drawn up in a foreign currency: where the presentation currency and the functional currency are different
  7. CFM64130
    Foreign exchange: accounts drawn up in a foreign currency: where the presentation currency and the functional currency are the same
  8. CFM64140
    Foreign exchange: accounts drawn up in a foreign currency: part of a business
  9. CFM64150
    Foreign exchange: accounts drawn up in a foreign currency: capital allowances
  10. CFM64160
    Foreign exchange: accounts drawn up in a foreign currency: losses
  11. CFM64161
    Foreign exchange: accounts drawn up in a foreign currency: losses: amounts carried back
  12. CFM64162
    Foreign exchange: accounts drawn up in a foreign currency: losses: amounts brought forward
  13. CFM64170
    Foreign exchange: accounts drawn up in a foreign currency: exchange rate to be used on translation
  14. CFM64180
    Foreign exchange: accounts drawn up in a foreign currency: capital gains
  15. CFM64300
    Accounts drawn up in a foreign currency: FA 2009: contents
  16. CFM64500
    Foreign exchange: accounts drawn up in a foreign currency: designated currency election: Contents