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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Old rules: forex and accounts drawn up in a foreign currency: pre-2005: contents

Contents

  1. CFM86110
    Old rules: forex and accounts drawn up in a foreign currency: pre-2005
  2. CFM86120
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: transactions in foreign currencies
  3. CFM86130
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: transactions in foreign currencies: example
  4. CFM86140
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: accounts wholly or partly in a foreign currency
  5. CFM86150
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: part of business accounts in a foreign currency
  6. CFM86160
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: part of business accounts in a foreign currency: computing the sterling profit of part of a business
  7. CFM86170
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: part of business accounts in a foreign currency: more than one foreign currency
  8. CFM86180
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: part of business accounts in a foreign currency: more than one foreign currency: example
  9. CFM86190
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: accounts wholly in a foreign currency
  10. CFM86200
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: accounts wholly in a foreign currency: computing the return figures
  11. CFM86210
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: accounts wholly in a foreign currency: example of a taxable profit computation
  12. CFM86220
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: accounts wholly in a foreign currency: requirement to use an arm’s length exchange rate
  13. CFM86230
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: accounts wholly in a foreign currency: how to complete the company return
  14. CFM86240
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: accounts wholly in a foreign currency: capital allowances on plant and machinery
  15. CFM86250
    Old rules: forex and accounts drawn up in a foreign currency: pre 2005: accounts wholly in a foreign currency: IBA and other capital allowances