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INTM523000 | Thin capitalisation: practical guidance: accountancy issues - contents

From HM Revenue & Customs · International Manual

Contents15 entries

  1. INTM523100Thin capitalisation: practical guidance: accountancy issues: introduction: accountancy impact on thin capitalisation
  2. INTM523150Thin capitalisation: practical guidance: accountancy issues: International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Practice (UK GAAP)
  3. INTM523160Thin capitalisation: practical guidance: accountancy issues: acceptable GAAP for thin cap purposes
  4. INTM523170Thin capitalisation: practical guidance: accountancy issues: impact of accounting on loan agreements
  5. INTM523180Thin capitalisation: practical guidance: accountancy issues: the change in the treatment of preference shares under IFRS
  6. INTM523210Thin capitalisation: practical guidance: accountancy issues: FRS 17: the impact of pensions accounting on thin capitalisation
  7. INTM523220Thin capitalisation: practical guidance: accountancy issues: FRS 17: defined benefits and defined contributions schemes
  8. INTM523250Thin capitalisation: practical guidance: accountancy issues: FRS17: retirement benefits - profit and loss account
  9. INTM523270Thin capitalisation: practical guidance: accountancy issues: FRS17: retirement benefits - impact of current service costs
  10. INTM523280Thin capitalisation: practical guidance: accountancy issues: FRS17: interest cost and expected rate of return on assets
  11. INTM523300Thin capitalisation: practical guidance: accountancy issues: FRS 17: actuarial gains and losses
  12. INTM523310Thin capitalisation: practical guidance: accountancy issues: FRS 17: non-recurring items (past service costs, settlements and curtailments)
  13. INTM523400Thin capitalisation: practical guidance: accountancy issues: FRS 17: pension deficits and surpluses
  14. INTM523410Thin capitalisation: practical guidance: accountancy issues: FRS 17: summary of the impact of FRS 17 on thin capitalisation
  15. INTM523420Thin capitalisation: practical guidance: accountancy issues: FRS 17: presentation of FRS17 in the accounts - disclosures