CFM26000 - Accounting for corporate finance: foreign exchange

Contents

CFM26010

Foreign exchange: accounting standard

CFM26020

Foreign exchange: accounts not kept in sterling

CFM26030

Foreign exchange: SSAP 20: basic principles

CFM26040

Foreign exchange: SSAP 20: balance sheet

CFM26050

Foreign exchange: SSAP 20: profit and loss account

CFM26060

Foreign exchange: SSAP 20: recognition and accruals concept

CFM26070

Foreign exchange: contractually fixed exchange rates

CFM26080

Foreign exchange: hedging a trading transaction with a forward contract

CFM26090

Foreign exchange: hedging a non-trading transaction

CFM26100

Foreign exchange: hedging using a speculative currency contract

CFM26110

Foreign exchange: hedging using a speculative currency contract: example

CFM26120

Foreign exchange: hedging using the cover method

CFM26130

Foreign exchange: hedging using the cover method: conditions

CFM26140

Foreign exchange: hedging using the cover method: example

CFM26150

Foreign exchange: hedging using the cover method: when not to use

CFM26160

Foreign exchange: permanent as equity loans

CFM26200

Foreign exchange: accounting for foreign exchange in consolidated accounts