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CFM33000 | Loan relationships: core rules: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents19 entries

  1. CFM33010Loan relationships: core rules: overview
  2. CFM33020Loan relationships: core rules: 'The matters'
  3. CFM33030Loan relationships: Core rules: what is interest?
  4. CFM33050Loan relationships: Core rules: other types of profits and losses
  5. CFM33060Loan relationships: Core rules: expenses
  6. CFM33070Loan relationships: core rules: following the accounts
  7. CFM33080Loan relationships: Core rules: companies without GAAP-compliant accounts
  8. CFM33090Loan relationships: Core rules: non-UK companies
  9. CFM33100Loan relationships: Core rules: GAAP: fair value and amortised cost accounting
  10. CFM33110Loan relationships: core rules: GAAP: changes in accounting basis
  11. CFM33120Loan relationships: core rules: tax-adjusted carrying value
  12. CFM33125Loan relationships: core rules: transitional rules for changes made by F(2)A15
  13. CFM33130Loan relationships: core rules: amounts taken to carrying value of asset or liability
  14. CFM33140Loan relationships: core rules: other comprehensive income (OCI)
  15. CFM33150Loan relations: core rules: direct in equity
  16. CFM33160Loan relationships: core rules: pre-2016 rules
  17. CFM33040Loan relationships: computational rules: amounts treated as interest
  18. CFM33122Loan relationships: computational rules: GAAP: amounts ‘not fully recognised’ for accounting purposes: conditions
  19. CFM33170Loan relationships: the matters and computational rules: GAAP: amounts in equity