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Official guidance
Corporate Finance Manual

CFM25000 · Accounting for corporate finance: hybrid debt

  • CFM25010 · What is hybrid debt?
  • CFM25020 · Accounting treatment
  • CFM25030 · Embedded derivatives under IAS 39
  • CFM25040 · Embedded derivatives and bifurcation under IAS 39
  • CFM25050 · Closely related embedded derivatives under IAS 39
  • CFM25060 · Closely related embedded derivatives: examples under IAS 39
  • CFM25070 · Not closely related embedded derivatives under IAS 39
  • CFM25080 · Comparison of compound and hybrid financial instruments
  1. Accounting for corporate finance: contents
  2. Accounting for corporate finance: hybrid debt: contents

CFM25000 | Accounting for corporate finance: hybrid debt: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents

Contents8 entries

  1. CFM25010Accounting for corporate finance: hybrid debt: what is hybrid debt?
  2. CFM25020Accounting for corporate finance: hybrid debt: accounting treatment
  3. CFM25030Accounting for corporate finance: hybrid debt: embedded derivatives under IAS 39
  4. CFM25040Accounting for corporate finance: hybrid debt: embedded derivatives and bifurcation under IAS 39
  5. CFM25050Accounting for corporate finance: hybrid debt: closely related embedded derivatives under IAS 39
  6. CFM25060Accounting for corporate finance: hybrid debt: closely related embedded derivatives: examples under IAS 39
  7. CFM25070Accounting for corporate finance: hybrid debt: not closely related embedded derivatives under IAS 39
  8. CFM25080Accounting for corporate finance: hybrid debt: comparison of compound and hybrid financial instruments
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