SolvedCFM21030 | Accounting for corporate finance: key concepts: terms used in guidance
From HM Revenue & Customs · Corporate Finance Manual
Summary of terms used in this guidance
| Term | Reference in guidance where explained |
|---|---|
| Amortised cost | CFM21170 |
| Bifurcation | CFM25040 |
| Compound financial instrument | CFM21250 |
| Contract | CFM21080 |
| De-recognition | CFM21740 |
| Derivative | CFM21060 |
| Effective interest method | CFM21170 |
| Embedded derivative | CFM25030 |
| Equity Instrument | CFM21100 |
| Fair Value | CFM21160 |
| Financial Asset | CFM21070 |
| Financial Instrument | CFM21060 |
| Financial Liability | CFM21070 |
| Hedging | CFM27010 |
| Host contract | CFM25030 |
| Hybrid instrument | CFM25010 |
| Recognition | CFM21740 |