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HMRC internal manual

International Manual

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

  1. Contents
  2. INTM510000
  3. INTM523000

Thin capitalisation: practical guidance: accountancy issues - contents

  1. INTM523100
    Introduction: accountancy impact on thin capitalisation
  2. INTM523150
    International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Practice (UK GAAP)
  3. INTM523160
    Acceptable GAAP for thin cap purposes
  4. INTM523170
    Impact of accounting on loan agreements
  5. INTM523180
    The change in the treatment of preference shares under IFRS
  6. INTM523210
    FRS 17: the impact of pensions accounting on thin capitalisation
  7. INTM523220
    FRS 17: defined benefits and defined contributions schemes
  8. INTM523250
    FRS 17: retirement benefits – profit and loss account
  9. INTM523270
    FRS 17: retirement benefits - impact of current service costs
  10. INTM523280
    FRS 17: interest cost and expected rate of return on assets
  11. INTM523300
    FRS 17: actuarial gains and losses
  12. INTM523310
    FRS 17: non-recurring items (past service costs, settlements and curtailments)
  13. INTM523400
    FRS 17: pension deficits and surpluses
  14. INTM523410
    FRS 17: summary of the impact of FRS 17 on thin capitalisation
  15. INTM523420
    FRS 17: presentation of FRS17 in the accounts - disclosures
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