BIM64330 - 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) |
