CFM13078 - Taxing derivative contracts: accounting test: contents

Contents

CFM13079Accounting test: introduction
CFM13080Accounting test: main accounting requirement
CFM13082Accounting test: definition of derivative
CFM13084Accounting test: commodity contracts
CFM13084aAccounting test: contracts for non-financial assets
CFM13084bAccounting test: commodity contracts - example
CFM13086Accounting test: meaning of commodity
CFM13088Accounting test: specified subject matter
CFM13090Accounting test: alternative requirement
CFM13092Accounting test: alternative requirement after 1 January 2005