CFM5144 - Taxing loan relationships: IAS accounts: contents
Contents
This guidance applies to periods of account beginning on or after 1 January 2005, whether or not the company has adopted IAS 39 or FRS 26.
| CFM5145 | IAS accounts: introduction |
| CFM5145a | IAS accounts: non UK companies |
| CFM5147 | IAS accounts: abolition of authorised methods |
| CFM5149 | IAS accounts: following accounts |
| CFM5149a | IAS accounts: incorrect accounting |
| CFM5151 | IAS accounts: fair value and amortised cost |
| CFM5153 | IAS accounts: impairment |
| CFM5153a | IAS accounts: impairment – example |
| CFM5155 | IAS accounts: impairment where “old UK GAAP” used |
| CFM5157 | IAS accounts: impairment and trade debts |
| CFM5159 | IAS accounts: Para 6D |
| CFM5159a | IAS accounts: Para 6D example |
