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CFM76000 | Other tax rules on corporate finance: Change of accounting basis: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents14 entries

  1. CFM76010Other tax rules on corporate finance: change of accounting basis: overview
  2. CFM76020Other tax rules on corporate finance: change of accounting basis: bringing amounts into account
  3. CFM76040Other tax rules on corporate finance: change of accounting basis: meaning of ‘tax-adjusted carrying value’
  4. CFM76045Other tax rules on corporate finance: change of accounting basis: TACV - amounts in OCI
  5. CFM76048Other tax rules on corporate finance: change of accounting basis: TACV - other examples
  6. CFM76050Other tax rules on corporate finance: change of accounting basis: ‘post-cessation’ gains and losses
  7. CFM76060Other tax rules on corporate finance: change of accounting basis: secondary legislation
  8. CFM76070Other tax rules on corporate finance: change of accounting basis: COAP Regs: overview
  9. CFM76080Other tax rules on corporate finance: change of accounting basis: the COAP Regs: ‘prescribed’ debits and credits
  10. CFM76090Other tax rules on corporate finance: change of accounting basis: the COAP Regs: spreading rules
  11. CFM76100Other tax rules on corporate finance: Change of accounting basis: amounts excluded
  12. CFM76110Other tax rules on corporate finance: change of accounting basis: examples: AFS and FVTOCI assets
  13. CFM76120Other tax rules on corporate finance: change of accounting basis: examples: own credit risk
  14. CFM76030Other tax rules on corporate finance: Change of accounting policy: cases where there is no prior period adjustment