CFM64000 | Foreign exchange: accounts drawn up in a foreign currency: Contents

Contents18 entries

1. CFM64010Foreign exchange: accounts drawn up in a foreign currency: overview
2. CFM64015Foreign exchange: accounts drawn up in a foreign currency: accountancy rules
3. CFM64020Foreign exchange: accounts drawn up in a foreign currency: the rules from 1993 to 2007
4. CFM64030Accounts drawn up in a foreign currency: changes to the rules made by FA04 and FA05 applicable from 2005 onwards
5. CFM64040Foreign exchange: accounts drawn up in a foreign currency: outline of changes from FA09 onwards
6. CFM64100Foreign exchange: accounts drawn up in a foreign currency: the basic rule: profits are computed in sterling
7. CFM64110Foreign exchange: accounts drawn up in a foreign currency: functional currency and presentation currency
8. CFM64120Foreign exchange: accounts drawn up in a foreign currency: where the presentation currency and the functional currency are different
9. CFM64130Foreign exchange: accounts drawn up in a foreign currency: UK-resident company where the presentation currency and the functional currency are the same
10. CFM64140Foreign exchange: Non-UK resident company prepares a return of accounts in a currency other than sterling
11. CFM64150Foreign exchange: accounts drawn up in a foreign currency: capital allowances
12. CFM64160Foreign exchange: accounts drawn up in a foreign currency: losses
13. CFM64161Foreign exchange: accounts drawn up in a foreign currency: losses: amounts carried back
14. CFM64162Foreign exchange: accounts drawn up in a foreign currency: losses: amounts brought forward
15. CFM64170Foreign exchange: accounts drawn up in a foreign currency: exchange rate to be used on translation
16. CFM64180Foreign exchange: accounts drawn up in a foreign currency: capital gains
17. CFM64300Accounts drawn up in a foreign currency: rate used for translation
18. CFM64500Foreign exchange: accounts drawn up in a foreign currency: designated currency election: Contents