CFM20000 - Accounting for corporate finance
Contents
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Overview of guidance |
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When to use International Accounting Standards (IAS) |
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When changes to UK GAAP are effective |
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Accounting standards and groups of companies |
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International Accounting Standards |
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UK GAAP prior to 1 January 2005: Lenders |
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UK GAAP prior to 1 January 2005: Borrowers |
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Accounting for derivative contracts |
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Accounting for hybrid debt |
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Accounting for foreign exchange |
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Accounting for hedging |
