CFM64000 - Foreign exchange: accounts drawn up in a foreign currency

Contents

CFM64010 Foreign exchange: accounts drawn up in a foreign currency: overview
CFM64020 Foreign exchange: accounts drawn up in a foreign currency: the rules from 1993 to 2004
CFM64030 Foreign exchange: accounts drawn up in a foreign currency: the rules from 2005 onwards
CFM64100 Foreign exchange: accounts drawn up in a foreign currency: the basic rule: profits are computed in sterling
CFM64110 Foreign exchange: accounts drawn up in a foreign currency: functional currency and presentation currency
CFM64120 Foreign exchange: accounts drawn up in a foreign currency: where the presentation currency and the functional currency are different
CFM64130 Foreign exchange: accounts drawn up in a foreign currency: where the presentation currency and the functional currency are the same
CFM64140 Foreign exchange: accounts drawn up in a foreign currency: part of a business
CFM64150 Foreign exchange: accounts drawn up in a foreign currency: capital allowances
CFM64160 Foreign exchange: accounts drawn up in a foreign currency: brought forward amounts
CFM64170 Foreign exchange: accounts drawn up in a foreign currency: exchange rate to be used on translation
CFM64180 Foreign exchange: accounts drawn up in a foreign currency: capital gains
CFM64300 Foreign exchange: accounts drawn up in a foreign currency: FA 2009