CFM64000 - Foreign exchange: accounts drawn up in a foreign currency: Contents

  1. CFM64010
    Foreign exchange: accounts drawn up in a foreign currency: overview
  2. CFM64015
    Foreign exchange: accounts drawn up in a foreign currency: accountancy rules
  3. CFM64020
    Foreign exchange: accounts drawn up in a foreign currency: the rules from 1993 to 2007
  4. CFM64030
    Accounts drawn up in a foreign currency: changes to the rules made by FA04 and FA05 applicable from 2005 onwards
  5. CFM64040
    Foreign exchange: accounts drawn up in a foreign currency: outline of changes from FA09 onwards
  6. CFM64100
    Foreign exchange: accounts drawn up in a foreign currency: the basic rule: profits are computed in sterling
  7. CFM64110
    Foreign exchange: accounts drawn up in a foreign currency: functional currency and presentation currency
  8. CFM64120
    Foreign exchange: accounts drawn up in a foreign currency: where the presentation currency and the functional currency are different
  9. CFM64130
    Foreign exchange: accounts drawn up in a foreign currency: UK-resident company where the presentation currency and the functional currency are the same
  10. CFM64140
    Foreign exchange: Non-UK resident company prepares a return of accounts in a currency other than sterling
  11. CFM64150
    Foreign exchange: accounts drawn up in a foreign currency: capital allowances
  12. CFM64160
    Foreign exchange: accounts drawn up in a foreign currency: losses
  13. CFM64161
    Foreign exchange: accounts drawn up in a foreign currency: losses: amounts carried back
  14. CFM64162
    Foreign exchange: accounts drawn up in a foreign currency: losses: amounts brought forward
  15. CFM64170
    Foreign exchange: accounts drawn up in a foreign currency: exchange rate to be used on translation
  16. CFM64180
    Foreign exchange: accounts drawn up in a foreign currency: capital gains
  17. CFM64300
    Accounts drawn up in a foreign currency: rate used for translation
  18. CFM64500
    Foreign exchange: accounts drawn up in a foreign currency: designated currency election