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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Accounts drawn up in a foreign currency: FA 2009: contents

Contents

  1. CFM64310
    Accounts drawn up in a foreign currency: FA 2009: overview
  2. CFM64320
    Accounts drawn up in a foreign currency: FA 2009: background
  3. CFM64330
    Accounts drawn up in a foreign currency: FA 2009: the basic rule
  4. CFM64340
    Accounts drawn up in a foreign currency: FA 2009: the ‘appropriate exchange rate’
  5. CFM64350
    Accounts drawn up in a foreign currency: FA 2009: carrying back non-sterling losses
  6. CFM64360
    Accounts drawn up in a foreign currency: FA 2009: meaning of 'carried back amount'
  7. CFM64370
    Accounts drawn up in a foreign currency: FA 2009: carrying back non-sterling losses: example
  8. CFM64380
    Accounts drawn up in a foreign currency: FA 2009: carrying forward non-sterling losses
  9. CFM64390
    Accounts drawn up in a foreign currency: FA 2009: meaning of 'carried forward amount'
  10. CFM64400
    Accounts drawn up in a foreign currency: FA 2009: carrying forward non-sterling losses: example
  11. CFM64410
    Accounts drawn up in a foreign currency: FA 2009: change in operating currency: overview
  12. CFM64420
    Accounts drawn up in a foreign currency: FA 2009: change in operating currency: rules
  13. CFM64430
    Accounts drawn up in a foreign currency: FA 2009: change in operating currency: example of carried back losses
  14. CFM64440
    Accounts drawn up in a foreign currency: FA 2009: change in operating currency: example of carried forward losses
  15. CFM64450
    Accounts drawn up in a foreign currency: FA 2009: transitional rules
  16. CFM64460
    Accounts drawn up in a foreign currency: FA 2009: transitional rules: carried back losses
  17. CFM64470
    Accounts drawn up in a foreign currency: FA 2009: transitional rules: carried forward losses
  18. CFM64480
    Accounts drawn up in a foreign currency: FA 2009: transitional rules: election