CFM4050 - Accounting for loan relationships: accounting guidance for lenders: contents
Contents
This section of the loan relationships accounting guidance
explains how the borrower accounts for its loan relationships. It
sets out the basic principles and gives examples of how this is
applied to different types of loans.
This section of the guidance deals only with UK GAAP as it
stood before 1 January 2005. You should not use it for periods
covered by the new accounting standards, see
CFM4000.
| CFM4100 | Lenders: introduction |
| CFM4102 | Lenders: accounting standards |
| CFM4102a | Lenders: banking and insurance |
| CFM4106 | Lenders: accrual of balance sheet assets |
| CFM4108 | Lenders: accrual of discounted loans |
| CFM4110 | Lenders: accrual of purchased debt |
| CFM4112 | Lenders: accrual and recognition of impaired debt |
| CFM4114 | Lenders: accrual and writing down or writing off bad debt |
| CFM4116 | Lenders: accrual accounting |
| CFM4118 | Lenders: accrual accounting and expenses |
| CFM4120 | Lenders: accrual accounting and fixed rate loans |
| CFM4120a | Lenders: fixed rate loans accrual example |
| CFM4122 | Lenders: accrual accounting and variable rate loans |
| CFM4122a | Lenders: variable rate loans accrual example |
| CFM4124 | Lenders: accrual accounting and discounted securities |
| CFM4124a | Lenders: discounted securities accrual example |
| CFM4126 | Lenders: accrual accounting and convertible securities |
| CFM4150 | Lenders: mark to market |
| CFM4152 | Lenders: mark to market of balance sheet assets |
| CFM4154 | Lenders: mark to market and the profit and loss account |
| CFM4154a | Lenders: mark to market valuations |
| CFM4156 | Lenders: mark to market accounting and fixed rate loans |
| CFM4156a | Lenders: fixed rate loans and mark to market example |
| CFM4158 | Lenders: mark to market accounting and variable rate loans |
| CFM4158a | Lenders: Variable rate loans and mark to market example |
| CFM4160 | Lenders: mark to market accounting and discounted securities |
| CFM4160a | Lenders: discounted securities and mark to market example |
| CFM4162 | Lenders: mark to market accounting and convertibles |
| CFM4200 | Borrowers: introduction |
| CFM4205 | Borrowers: accounting standards |
| CFM4205a | Borrowers: FRS4 |
| CFM4210 | Borrowers: accruals accounting |
| CFM4212 | Borrowers: accrual of liabilities |
| CFM4214 | Borrowers: accrual of variable rate loans |
| CFM4216 | Borrowers: accrual of fixed rate loans |
| CFM4218 | Borrowers: accrual of discounted securities |
| CFM4220 | Borrowers: accrual of convertibles |
| CFM4222 | Borrowers: convertibles examples |
