CFM64300 - Accounts drawn up in a foreign currency: rate used for translation

Contents

  1. CFM64310
    Accounts drawn up in a foreign currency: FA 2009: overview
  2. CFM64320
    Accounts drawn up in a foreign currency: rates used for translation: background to the FA09 changes
  3. CFM64325
    Accounts drawn up in a foreign currency: rates used for translation: translation from sterling to a different currency
  4. CFM64330
    Accounts drawn up in a foreign currency: rates used for translation: the basic rule
  5. CFM64350
    Accounts drawn up in a foreign currency: rates used for translation: carrying back non-sterling losses
  6. CFM64360
    Accounts drawn up in a foreign currency: rates used for translation: meaning of 'carried-back amount'
  7. CFM64370
    Accounts drawn up in a foreign currency: rates used for translation: carrying back non-sterling losses: example
  8. CFM64380
    Accounts drawn up in a foreign currency: rates used for translation: carrying forward non-sterling losses
  9. CFM64390
    Accounts drawn up in a foreign currency: rates used for translation: meaning of 'carried- forward amount'
  10. CFM64400
    Accounts drawn up in a foreign currency: rates used for translation: carrying forward non-sterling losses: example
  11. CFM64410
    Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: overview
  12. CFM64420
    Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: rules
  13. CFM64430
    Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: example of carried back losses
  14. CFM64440
    Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: example of carried forward losses
  15. CFM64450
    Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules
  16. CFM64460
    Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: carried back losses
  17. CFM64470
    Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: carried forward losses
  18. CFM64480
    Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: election to defer start date and disapply transitional rules