CFM - Recent changes to this Manual

Below are details of the amendments that were published on 20 June 2006 (see the update index for all updates).

SectionTitle and details of update
CFM4000Updated for new corporate identity.
CFM8000 – CFM8042Chapter now includes all pages previously in CFM8004, CFM8025 and CFM8040. Pop-ups inserted as pages and metadata updated. Revised contents list.
CFM8004+Pages now included in CFM8000+ - masterfile deleted.
CFM8025+Pages now included in CFM8000+ - masterfile deleted.
CFM8040+Pages now included in CFM8000+ - masterfile deleted.
CFM16000Entire chapter and metadata updated for IAS as at November 2005, this page has a new contents list.
CFM16004New page and contents list.
CFM16005What’s New page - updated for IAS as at November 2005.
CFM16006Page deleted.
CFM16010Updated for IAS as at November 2005.
CFM16010aOrigins of IAS 32 and IAS 39. New page – previously a pop-up.
CFM16020Contents list deleted.
CFM16025aEffective interest rate. New page – previously a pop-up.
CFM16025bEffect of different asset classifications. New page – previously a pop-up.
CFM16045New definition of financial guarantee contract.
CFM16065aFinancial instruments outside IAS 32 and IAS 39. New page – previously a pop-up.
CFM16065bExamples of scope of IAS 39. New page – previously a pop-up.
CFM16070Contents list reviewed and updated.
CFM16075aExamples of financial instruments. New page – previously a pop-up.
CFM16075bLeases. New page – previously a pop-up.
CFM16090aExamples of derivatives. New page – previously a pop-up.
CFM16110aClosely related embedded derivatives. New page – previously a pop-up.
CFM16110bDerivatives – not closely related. New page – previously a pop-up.
CFM16115Contents list deleted.
CFM16120Updated for IASB amendment to fair value designation.
CFM16120aUsing fair value designation. New page – previously a pop-up.
CFM16120bImplementing the fair value option. New page – previously a pop-up.
CFM16155Contents list reviewed and updated.
CFM16165aFinancial liability or equity. New page – previously a pop-up.
CFM16190aCompound financial instrument example. New page – previously a pop-up.
CFM16205Contents list reviewed and updated.
CFM16215aAscertaining fair value. New page – previously a pop-up.
CFM16215bTransaction costs. New page – previously a pop-up.
CFM16230aImpairment example. New page – previously a pop-up.
CFM16235aImpairment of AFS assets, example. New page – previously a pop-up.
CFM16240Updated for subsequent measurement of financial liabilities, financial guarantee contracts and loans at less than market rates.
CFM16245Updated for proposed amendments to FRS 26 and contents list deleted.
CFM16265Categories of hedging deleted and contents list reviewed and updated.
CFM16267New page on categories of hedging relationships.
CFM16270aHedging risks within a group. New page – previously a pop-up.
CFM16270bDesignating a hedge instrument. New page – previously a pop-up.
CFM16275aHedging intragroup monetary items. New page – previously a pop-up.
CFM16275bHedged item examples. New page – previously a pop-up.
CFM16305aCash flow hedge – example. New page – previously a pop-up.
CFM16315aCriteria for macro hedging. New page – previously a pop-up.
CFM16325Contents list deleted.
CFM16330Amendments to IAS 32 and IAS 1 effective from 1/1/2007.
CFM16335aOffsetting – examples. New page – previously a pop-up.
CFM16335bWhen offsetting is inappropriate. New page – previously a pop-up.
CFM16345aTransition to IFRS – hedging. New page – previously a pop-up.
CFM17030New chapter on Funding Bonds. Subject previously published in Inspectors Manual.

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