CFM76000 - Other tax rules on corporate finance: Change of accounting basis: Contents

  1. CFM76010
    Change of accounting basis: overview
  2. CFM76020
    Change of accounting basis: bringing amounts into account
  3. CFM76040
    Change of accounting basis: meaning of ‘tax-adjusted carrying value’
  4. CFM76045
    Change of accounting basis: TACV - amounts in OCI
  5. CFM76048
    Change of accounting basis: TACV - other examples
  6. CFM76050
    Change of accounting basis: ‘post-cessation’ gains and losses
  7. CFM76060
    Change of accounting basis: secondary legislation
  8. CFM76070
    Change of accounting basis: COAP Regs: overview
  9. CFM76080
    Change of accounting basis: the COAP Regs: ‘prescribed’ debits and credits
  10. CFM76090
    Change of accounting basis: the COAP Regs: spreading rules
  11. CFM76100
    Change of accounting basis: amounts excluded
  12. CFM76110
    Change of accounting basis: examples: AFS and FVTOCI assets
  13. CFM76120
    Change of accounting basis: examples: own credit risk