This section contains the following:
| BIM39501 | Foreign exchange: introduction |
| BIM39505 | Foreign exchange: rates of exchange |
| BIM39506 | Foreign exchange: exchange rate for accounts purposes |
| BIM39507 | Foreign exchange: exchange rate for tax purposes |
| BIM39510 | Foreign exchange: monetary assets and liabilities: general principles |
| BIM39511 | Foreign exchange: gains or losses on monetary liabilities |
| BIM39512 | Foreign exchange: gains/losses: capital or revenue: terms of borrowing |
| BIM39513 | Foreign exchange: gains/losses: capital or revenue: use of money |
| BIM39514 | Foreign exchange: gains/losses: capital or revenue: summary |
| BIM39515 | Foreign exchange: monetary assets |
| BIM39516 | Foreign exchange: monetary assets: practical approach |
| BIM39520 | Foreign exchange: matched assets and liabilities |
| BIM39521 | Foreign exchange: “Marine Midland matching” |
| BIM39522 | Foreign exchange: business uses the “offset method” |
| BIM39523 | Foreign exchange: currency contracts |
| BIM39525 | Foreign exchange: capital gains interactions |
| BIM39528 | Foreign currency accounts |
