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Contents

Official guidance

Corporate Finance Manual

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CFM1100 · Introduction to the Corporate Finance Manual
CFM10000 · Understanding corporate finance
CFM20000 · Accounting for corporate finance
CFM30000 · Loan relationships
CFM40000 · Deemed loan relationships
CFM50000 · Derivative contracts
CFM60000 · Foreign exchange
CFM70000 · Other tax rules on corporate finance
CFM80000 · Old rules
CFM90000 · Debt cap
CFM95000 · Interest restriction
CFM14050 · Understanding corporate finance: the legal and regulatory framework: Financial Services and Markets Act 2000: the FSA Handbook
CFM21020 · Accounting for corporate finance: International Accounting Standards: history of IAS 32 and IAS 39
CFM21040 · Accounting for corporate finance: International Accounting Standards: relationship between IAS 32/IAS 39 and FRS 25/FRS 26
CFM21050 · Accounting for corporate finance: International Accounting Standards: the scope of IAS 32 and IAS 39
CFM21280 · Accounting for corporate finance: International Accounting Standards: financial instrument disclosures under IFRS 7
CFM21290 · Accounting for corporate finance: International Accounting Standards: IAS 32: offsetting
CFM21620 · Accounting for corporate finance: International Accounting Standards: IAS 39: measurement of financial assets: fair value
CFM21640 · Accounting for corporate finance: International Accounting Standards: IAS 39: measurement of financial assets: amortised cost
CFM22200 · Accounting for corporate finance: UK GAAP before 1 January 2005: lenders: mark to market
CFM22210 · Accounting for corporate finance: UK GAAP before 1 January 2005: lenders: mark to market: accounting and the profit and loss account
CFM22220 · Accounting for corporate finance: UK GAAP before 1 January 2005: lenders: mark to market accounting and fixed rate loans
CFM22230 · Accounting for corporate finance: UK GAAP before 1 January 2005: lenders: mark to market: variable rate loans
CFM22240 · Accounting for corporate finance: UK GAAP before 1 January 2005: lenders: mark to market: discounted securities
CFM22250 · Accounting for corporate finance: UK GAAP before 1 January 2005: lenders: mark to market: convertibles
CFM24020 · Accounting for corporate finance: derivative contracts: the development of standards in the UK
CFM24040 · Accounting for corporate finance: derivative contracts: what is a derivative financial instrument?
CFM24050 · Accounting for corporate finance: derivative contracts: FRS 13 disclosure requirements: what is and is not covered
CFM24060 · Accounting for corporate finance: derivative contracts: FRS 13 disclosure requirements: types of disclosure
CFM24070 · Accounting for corporate finance: derivative contracts: FRS 13 disclosure requirements: narrative disclosure
CFM24080 · Accounting for corporate finance: derivative contracts: FRS 13 disclosure requirements: disclosure of accounting policies
CFM24090 · Accounting for corporate finance: derivative contracts: FRS 13 disclosure requirements: numerical disclosure
CFM24100 · Accounting for corporate finance: derivative contracts: measurement under FRS 13
CFM24110 · Accounting for corporate finance: derivative contracts: specific derivatives
CFM24120 · Accounting for corporate finance: derivative contracts: accounting for forward contracts to hedge foreign exchange risk
CFM24130 · Accounting for corporate finance: derivative contracts: speculative instruments
CFM26300 · Accounting for corporate finance: foreign exchange: consolidated accounts: accounting for branches
CFM26310 · Accounting for corporate finance: foreign exchange: consolidated accounts: developments in accounting standards
CFM26320 · Accounting for corporate finance: foreign exchange: consolidated accounts: summary of differences between SSAP 20 and FRS 23
CFM27110 · Accounting for corporate finance: hedging: IAS 39: hedging currency risk on intra group transactions
CFM27190 · Accounting for corporate finance: hedging: IAS 39: macro hedging
CFM27200 · Accounting for corporate finance: hedging: IAS 39: macro hedging: conditions
CFM27220 · Accounting for corporate finance: hedging: IAS 39: transition to hedge accounting
CFM32046 · Loan relationships: taxing and relieving provisions: reform of Corporation Tax loss relief: relaxation of non-trade deficits from loan relationships: summary
CFM32047 · Loan relationships: taxing and relieving provisions: reform of Corporation Tax loss relief: relaxation of non-trade deficits from loan relationships: carry-forward against total profits
CFM33148 · Loan relationships: the matters and computational rules: transitional rules for changes made by F(2)A15
CFM57020 · Derivative contracts: hedging: why special rules are needed
CFM57140 · Derivative contracts: hedging: Regulation 7A: hedging proceeds from certain share issues
CFM57150 · Derivative contracts: hedging: Regulation 7A: hedging proceeds from certain share issues: example
CFM57160 · Derivative contracts: hedging: Regulation 7A: hedging proceeds from certain share issues: connected parties
CFM57180 · Derivative contracts: hedging: Regulation 13: commencement and transitional rules applying to Regulation 7A
CFM57460 · Derivative contracts: hedging: electing out of the Disregard Regulations: transfers of contracts: example
CFM64445 · Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: original currency is sterling
CFM95330Interestrestriction · CFM95330 Interest restriction
CFM95410InterestRestriction · CFM95410 Interest restriction
CFM95420Interestrestriction · CFM95420 Interest restriction
CFM95430Interestrestriction · CFM95430 Interest Restriction
CFM97505Interestrestriction · CFM97505 Interest restriction
CFM98320Interestrestriction · CFM98320 Interest restriction
CFM98640Interestrestriction · CFM98640 Interest restriction
CFM99020Interestrestriction · CFM99020 Interest restriction
CFMUPDATE001 · Corporate Finance Manual: update index
CFMUPDATE091207 · Corporate Finance Manual: recent changes
CFMUPDATE100126 · Corporate Finance Manual: recent changes
CFMUPDATE100419 · Corporate Finance Manual: recent changes
CFMUPDATE100428 · Corporate Finance Manual: recent changes
CFMUPDATE100625 · Corporate Finance Manual: recent changes
CFMUPDATE100707 · Corporate Finance Manual: recent changes
CFMUPDATE110118 · Corporate Finance Manual: recent changes
CFMUPDATE110621 · Corporate Finance Manual: recent changes
CFMUPDATE110706 · Corporate Finance Manual: recent changes
CFMUPDATE110822 · Corporate Finance Manual: recent changes
CFMUPDATE110927 · Corporate Finance Manual: recent changes
CFMUPDATE120106 · Corporate Finance Manual: recent changes
CFMUPDATE120320 · Corporate Finance Manual: recent changes
CFMUPDATE121105 · Corporate Finance Manual: recent changes
CFMUPDATE130927 · Corporate Finance Manual: recent changes
CFMUPDATE131119 · Corporate Finance Manual: recent changes
CFMUPDATE140429 · Corporate Finance Manual: recent changes
CFMUPDATE140514 · Corporate Finance Manual: recent changes
CFMUPDATE150316 · Corporate Finance Manual: recent changes
Interestrestriction · CFM95695 Interest restriction

Official guidance
Corporate Finance Manual

Corporate Finance Manual

From HM Revenue & Customs

Begin readingGlossary to the Corporate Finance Manual