| CFM33010 |
Key principles |
| CFM33020 |
Amounts ‘fairly representing’ profits and losses |
| CFM33030 |
What is interest? |
| CFM33040 |
Amounts treated as interest |
| CFM33050 |
Other types of profits and losses on loan relationships |
| CFM33060 |
Expenses allowed as debits |
| CFM33070 |
Generally accepted accounting practice (GAAP) |
| CFM33080 |
GAAP: example |
| CFM33090 |
GAAP: non UK companies |
| CFM33100 |
GAAP: following the accounts |
| CFM33110 |
GAAP: non-GAAP compliant accounts |
| CFM33120 |
GAAP: amounts ‘not fully recognised’ for accounting purposes |
| CFM33122 |
GAAP: amounts ‘not fully recognised’ for accounting purposes: conditions |
| CFM33130 |
GAAP: fair value and amortised cost accounting |
| CFM33140 |
GAAP: changes of accounting policy |
| CFM33150 |
GAAP: changes of accounting method: ‘tainted’ HTM assets |
| CFM33160 |
GAAP: capital expenditure |
| CFM33170 |
GAAP: amounts in equity |
| CFM33180 |
Credits and debits not brought into account |
| CFM33190 |
Credits and debits not brought into account: releases of debt: insolvency |
| CFM33200 |
Credits and debits not brought into account: releases of debt: debt/equity swaps |
| CFM33201 |
Credits and debits not brought into account: releases of debt: debt/equity swaps: value of shares issued |
| CFM33202 |
Credits and debits not brought into account: releases of debt: debt/equity swaps: ‘in consideration of shares’ |
| CFM33203 |
Credits and debits not brought into account: releases of debt: debt/equity swaps: ‘in consideration of shares’: examples |
| CFM33204 |
Credits and debits not brought into account: releases of debt: debt/equity swaps: ‘entitlement to shares’ |
| CFM33205 |
Credits not brought into account: releases of debt: debt/equity swaps: debt for equity swaps on or after 9 November 2009 |
| CFM33210 |
Credits and debits not brought into account: revaluation |
| CFM33220 |
Credits and debits not brought into account: impairment |
| CFM33230 |
Credits and debits not brought into account: impairment where ‘old UK GAAP’ is used |
| CFM33240 |
Credits and debits not brought into account: amounts written off government investments |
| CFM33250 |
Credits and debits not brought into account: imported losses |
| CFM33260 |
Credits and debits not brought into account: imported losses: application |
| CFM33270 |
Credits and debits not brought into account: imported losses: loss buying |
| CFM33280 |
Company ceasing to be party to a loan relationship |
| CFM33290 |
Company ceasing to be party to a loan relationship: repos and stock lending |
| CFM33300 |
Company ceasing to be UK resident |
