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Contents

Official guidance
Corporate Finance Manual

CFM33000 · Loan relationships: core rules

  • CFM33010 · Overview
  • CFM33020 · 'The matters'
  • CFM33030 · What is interest?
  • CFM33050 · Other types of profits and losses
  • CFM33060 · Expenses
  • CFM33070 · Following the accounts
  • CFM33080 · Companies without GAAP-compliant accounts
  • CFM33090 · Non-UK companies
  • CFM33100 · GAAP: fair value and amortised cost accounting
  • CFM33110 · GAAP: changes in accounting basis
  • CFM33120 · Tax-adjusted carrying value
  • CFM33125 · Transitional rules for changes made by F(2)A15
  • CFM33130 · Amounts taken to carrying value of asset or liability
  • CFM33140 · Other comprehensive income (OCI)
  • CFM33150 · Loan relations: core rules: direct in equity
  • CFM33160 · Pre-2016 rules
  • CFM33040 · Loan relationships: computational rules: amounts treated as interest
  • CFM33122 · Loan relationships: computational rules: GAAP: amounts ‘not fully recognised’ for accounting purposes: conditions
  • CFM33170 · Loan relationships: the matters and computational rules: GAAP: amounts in equity
  1. Loan relationships: core rules: contents
  2. Loan relationships: the matters and computational rules: GAAP: amounts in equity

CFM33170 | Loan relationships: the matters and computational rules: GAAP: amounts in equity

From HM Revenue & Customs · Corporate Finance Manual

Page archived due to update in guidance

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