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HMRC internal manual

Corporate Finance Manual

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HM Revenue & Customs
Updated
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Old rules: derivative contracts: basic rules pre FA 2004: contents

Contents

  1. CFM84010
    Old rules: derivative contracts: basic rules pre FA 2004: authorised methods
  2. CFM84020
    Old rules: derivative contracts: basic rules pre FA 2004: GAAP
  3. CFM84030
    Old rules: derivative contracts: basic rules pre FA 2004: authorised accruals method
  4. CFM84040
    Old rules: derivative contracts: basic rules pre FA 2004: accruals basis
  5. CFM84050
    Old rules: derivative contracts: basic rules pre FA 2004: accruals basis examples
  6. CFM84060
    Old rules: derivative contracts: basic rules pre FA 2004: mark to market
  7. CFM84070
    Old rules: derivative contracts: basic rules pre FA 2004: mark to market examples
  8. CFM84080
    Old rules: derivative contracts: basic rules pre FA 2004: accruals and MTM compared
  9. CFM84090
    Old rules: derivative contracts: basic rules pre FA 2004: connected parties
  10. CFM84100
    Old rules: derivative contracts: basic rules pre FA 2004: which authorised method?
  11. CFM84110
    Old rules: derivative contracts: basic rules pre FA 2004: authorised method or equivalent
  12. CFM84120
    Old rules: derivative contracts: basic rules pre FA 2004: applying the correct method
  13. CFM84130
    Old rules: derivative contracts: basic rules pre FA 2004: equates to authorised basis
  14. CFM84140
    Old rules: derivative contracts: basic rules pre FA 2004: electing for MTM
  15. CFM84150
    Old rules: derivative contracts: basic rules pre FA 2004: mandatory mark to market
  16. CFM84160
    Old rules: derivative contracts: basic rules pre FA 2004: computing credits and debits
  17. CFM84170
    Old rules: derivative contracts: basic rules pre FA 2004: related transactions
  18. CFM84180
    Old rules: derivative contracts: basic rules pre FA 2004: profits, gains and losses
  19. CFM84190
    Old rules: derivative contracts: basic rules pre FA 2004: change of accounting method
  20. CFM84200
    Old rules: derivative contracts: basic rules pre FA 2004: change of accounting method example
  21. CFM84210
    Old rules: derivative contracts: basic rules pre FA 2004: reserves
  22. CFM84220
    Old rules: derivative contracts: basic rules pre FA 2004: expenses
  23. CFM84230
    Old rules: derivative contracts: basic rules pre FA 2004: exchange gains and losses