CFM76000 - Other tax rules on corporate finance: transition to IAS

CFM76010

Overview

CFM76020

Transition to IAS: cases where there is a prior period adjustment

CFM76030

Transition to IAS: cases where there is no prior period adjustment

CFM76040

Transition to IAS: cases where there is no prior period adjustment: meaning of ‘carrying value’

CFM76050

Transition to IAS: cases where there is no prior period adjustment: ‘post-cessation’ gains and losses

CFM76060

Transition to IAS: the Change of Accounting Practice Regulations: introduction

CFM76070

Transition to IAS: the Change of Accounting Practice Regulations: overview

CFM76080

Transition to IAS: the Change of Accounting Practice Regulations: ‘prescribed’ debits and credits

CFM76090

Transition to IAS: the Change of Accounting Practice Regulations: amounts deferred

CFM76100

Transition to IAS: the Change of Accounting Practice Regulations: amounts excluded

CFM76110

Transition to IAS: artificial losses: forestalling provisions