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Contents

Official guidance

Corporate Finance Manual

CFM64000 · Foreign exchange: accounts drawn up in a foreign currency

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CFM64010 · Overview
CFM64015 · Accountancy rules
CFM64020 · The rules from 1993 to 2007
CFM64030 · Accounts drawn up in a foreign currency: changes to the rules made by FA04 and FA05 applicable from 2005 onwards
CFM64040 · Outline of changes from FA09 onwards
CFM64100 · The basic rule: profits are computed in sterling
CFM64110 · Functional currency and presentation currency
CFM64120 · Where the presentation currency and the functional currency are different
CFM64130 · UK-resident company where the presentation currency and the functional currency are the same
CFM64140 · Foreign exchange: Non-UK resident company prepares a return of accounts in a currency other than sterling
CFM64150 · Capital allowances
CFM64160 · Losses
CFM64161 · Losses: amounts carried back
CFM64162 · Losses: amounts brought forward
CFM64170 · Exchange rate to be used on translation
CFM64180 · Capital gains
CFM64300 · Accounts drawn up in a foreign currency: rate used for translation
CFM64500 · Designated currency election

Foreign exchange: accounts drawn up in a foreign currency: Contents
Foreign exchange: accounts drawn up in a foreign currency: losses: amounts brought forward

CFM64162 | Foreign exchange: accounts drawn up in a foreign currency: losses: amounts brought forward

From HM Revenue & Customs · Corporate Finance Manual

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