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CFM64300 | Accounts drawn up in a foreign currency: rate used for translation

From HM Revenue & Customs · Corporate Finance Manual

Contents

Contents19 entries

  1. CFM64310Accounts drawn up in a foreign currency: FA 2009: overview
  2. CFM64320Accounts drawn up in a foreign currency: rates used for translation: background to the FA09 changes
  3. CFM64325Accounts drawn up in a foreign currency: rates used for translation: translation from sterling to a different currency
  4. CFM64330Accounts drawn up in a foreign currency: rates used for translation: the basic rule
  5. CFM64350Accounts drawn up in a foreign currency: rates used for translation: carrying back non-sterling losses
  6. CFM64360Accounts drawn up in a foreign currency: rates used for translation: meaning of 'carried-back amount'
  7. CFM64370Accounts drawn up in a foreign currency: rates used for translation: carrying back non-sterling losses: example
  8. CFM64380Accounts drawn up in a foreign currency: rates used for translation: carrying forward non-sterling losses
  9. CFM64390Accounts drawn up in a foreign currency: rates used for translation: meaning of 'carried- forward amount'
  10. CFM64400Accounts drawn up in a foreign currency: rates used for translation: carrying forward non-sterling losses: example
  11. CFM64410Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: overview
  12. CFM64420Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: rules
  13. CFM64430Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: example of carried back losses
  14. CFM64440Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: example of carried forward losses
  15. CFM64450Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules
  16. CFM64460Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: carried back losses
  17. CFM64470Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: carried forward losses
  18. CFM64480Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: election to defer start date and disapply transitional rules
  19. CFM64340Accounts drawn up in a foreign currency: FA 2009: the ‘appropriate exchange rate’