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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Old rules: loan relationships: authorised accounting methods: contents

This guidance applies to periods of account beginning before 1 January 2005 

  1. CFM80110
    Old rules: loan relationships: authorised accounting methods: overview
  2. CFM80120
    Old rules: loan relationships: authorised accounting methods: what are authorised accounting methods?
  3. CFM80130
    Old rules: loan relationships: authorised accounting methods: meaning of generally accepted accounting practice
  4. CFM80140
    Old rules: loan relationships: authorised accounting methods: meaning of generally accepted accounting practice: debtors and creditors
  5. CFM80150
    Old rules: loan relationships: authorised accounting methods: accruals basis
  6. CFM80160
    Old rules: loan relationships: authorised accounting methods: accruals basis: allocating payments
  7. CFM80170
    Old rules: loan relationships: authorised accounting methods: accruals basis: accruing interest
  8. CFM80180
    Old rules: loan relationships: authorised accounting methods: accruals basis: accruing discount
  9. CFM80190
    Old rules: loan relationships: authorised accounting methods: accruals basis: market discount
  10. CFM80200
    Old rules: loan relationships: authorised accounting methods: accruals basis: amounts payable in full
  11. CFM80210
    Old rules: loan relationships: authorised accounting methods: accruals basis: authorised arrangements for bad debt
  12. CFM80220
    Old rules: loan relationships: authorised accounting methods: accruals basis: authorised arrangements for bad debt: conditions
  13. CFM80230
    Old rules: loan relationships: authorised accounting methods: accruals basis: authorised arrangements for bad debt: ‘bad debt relief’
  14. CFM80240
    Old rules: loan relationships: authorised accounting methods: mark to market
  15. CFM80250
    Old rules: loan relationships: authorised accounting methods: authorised mark to market
  16. CFM80260
    Old rules: loan relationships: authorised accounting methods: authorised mark to market: meaning of fair value
  17. CFM80270
    Old rules: loan relationships: authorised accounting methods: which authorised method?
  18. CFM80280
    Old rules: loan relationships: authorised accounting methods: which authorised method: approach to adopt
  19. CFM80290
    Old rules: loan relationships: authorised accounting methods: statutory accounts
  20. CFM80300
    Old rules: loan relationships: authorised accounting methods: ‘equates to’
  21. CFM80310
    Old rules: loan relationships: authorised accounting methods: electing for mark to market
  22. CFM80320
    Old rules: loan relationships: authorised accounting methods: changes of method