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HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CFM70000
  3. CFM76000

Other tax rules on corporate finance: Change of accounting policy: Contents

  1. CFM76010
    Overview
  2. CFM76020
    Transition to IAS: cases where there is a prior period adjustment
  3. CFM76030
    Transition to IAS: cases where there is no prior period adjustment
  4. CFM76040
    Transition to IAS: cases where there is no prior period adjustment: meaning of ‘carrying value’
  5. CFM76050
    Transition to IAS: cases where there is no prior period adjustment: ‘post-cessation’ gains and losses
  6. CFM76060
    Transition to IAS: the Change of Accounting Practice Regulations: introduction
  7. CFM76070
    Transition to IAS: the Change of Accounting Practice Regulations: overview
  8. CFM76080
    Transition to IAS: the Change of Accounting Practice Regulations: ‘prescribed’ debits and credits
  9. CFM76090
    Transition to IAS: the Change of Accounting Practice Regulations: amounts deferred
  10. CFM76100
    Transition to IAS: the Change of Accounting Practice Regulations: amounts excluded
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