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CFM51000 | Derivative contracts: the matters and computational rules: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents25 entries

  1. CFM51005Derivative contracts: the matters and computational rules: changes made by F(2)A15
  2. CFM51010Derivative contracts: the matters and computational rules: position before changes made by F(2)A15
  3. CFM51020Derivative contracts: the matters and computational rules: how amounts are taxed
  4. CFM51030Derivative contracts: the matters and computational rules: trading or non-trading?
  5. CFM51032Derivative contracts: the matters and computational rules: the matters in respect of which amounts are to be brought into account
  6. CFM51034Derivative contracts: the matters and computational rules: amounts to be brought into account
  7. CFM51036Derivative contracts: the matters and computational rules: amounts recognised in OCI and not transferred to profit or loss
  8. CFM51040Derivative contracts: the matters and computational rules: basic computational rule
  9. CFM51050Derivative contracts: the matters and computational rules: 'fairly represents'
  10. CFM51060Derivative contracts: the matters and computational rules: related transactions
  11. CFM51070Derivative contracts: the matters and computational rules: GAAP
  12. CFM51080Derivative contracts: the matters and computational rules: non GAAP compliant accounts
  13. CFM51090Derivative contracts: the matters and computational rules: expenses
  14. CFM51095Derivative Contracts: Non-UK resident companies starting to carry on a UK property business
  15. CFM51100Derivative contracts: the matters and computational rules: exchange gains and losses
  16. CFM51110Derivative contracts: the matters and computational rules: disregarding credits and debits
  17. CFM52010Derivative contracts: the matters and computational rules: exceptions from the basic rules
  18. CFM52020Derivative contracts: the matters and computational rules: mandatory fair value accounting
  19. CFM52030Derivative contracts: the matters and computational rules: changes of accounting policy
  20. CFM52033Derivative contracts: the matters and computational rules: tax-adjusted carrying value
  21. CFM52038Derivative contracts: the matters and computational rules: transitional rules for changes made by F(2)A15
  22. CFM52040Derivative contracts: the matters and computational rules: capitalised amounts
  23. CFM52050Derivative contracts: the matters and computational rules: credits and debits in equity
  24. CFM52060Derivative contracts: the matters and computational rules: statutory insolvency arrangements
  25. CFM52070Derivative contracts: group continuity: deemed assignment when company ceases to be resident