BIM64330 - Measuring the profits (particular trades): Private finance initiative (PFI): Interest - pre-trading - table of examples

Tax treatment

Accounting treatment of pre-trading interest

Fixed asset

Finance debtor

FRS5

FRS5

SSAP9/FRS5

Non-trade

Example 1 (BIM64335)

Example 3 (BIM64345)

Example 5 (BIM64355)

Trade

Example 2 (BIM64340)

Example 4 (BIM64350)

Example 6 (BIM64360)