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Official guidance
Corporate Finance Manual

CFM22000 · Accounting for corporate finance: Old UK GAAP excluding FRS 26

  • CFM22010 · Lenders: Companies Act
  • CFM22020 · Accounting for corporate finance: Old UK GAAP excluding FRS 26 lenders: accounting standards
  • CFM22030 · Lenders: accrual accounting
  • CFM22040 · Lenders: accrual accounting: balance sheet assets
  • CFM22050 · Accounting for corporate finance: Old UK GAAP excluding FRS 26 lenders: accrual accounting: discounted loans
  • CFM22060 · Lenders: accrual accounting: purchased debt
  • CFM22070 · Accounting for corporate finance: Old UK GAAP excluding FRS 26 lenders: accrual accounting: impaired debt
  • CFM22080 · Lenders: accrual accounting: expenses
  • CFM22090 · Lenders: accrual accounting: fixed rate loans
  • CFM22100 · Accounting for corporate finance: Old UK GAAP excluding FRS 26 lenders: accrual accounting: variable rate loans
  • CFM22110 · Accounting for corporate finance: Old UK GAAP excluding FRS 26: lenders: accrual accounting: discounted securities
  • CFM22120 · Lenders: accrual accounting: convertibles
  • CFM22500 · Borrowers
  • CFM22510 · Borrowers: accounting standards overview
  • CFM22520 · Borrowers: accounting standards: FRS 4
  • CFM22530 · Borrowers: accruals accounting
  1. Accounting for corporate finance: Old UK GAAP excluding FRS 26: contents
  2. Accounting for corporate finance: Old UK GAAP excluding FRS 26: borrowers: contents

CFM22500 | Accounting for corporate finance: Old UK GAAP excluding FRS 26: borrowers: contents

From HM Revenue & Customs · Corporate Finance Manual

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