CFM - Recent changes to this Manual
Below are details of the amendments that were published on 25 May 2005 (see the update index for all updates)..
| Section | Title and details of the update |
| CFM14002 | AUT and OEICs: loan
relationships
Paragraph added to cover the case of an AUT preparing accounts under International Accounting Standards |
| CFM14006 | AUTs and OEICs:
derivative contracts
Paragraph added to cover the case of an AUT preparing accounts under International Accounting Standards. |
| CFM14010 | Company holdings in Unit
Trusts, OEICs and Offshore Funds
Text added on new provision applying to accounting periods beginning on or after 1 January 2005. |
| CFM14011 | Company holdings:
derivatives based on holdings
Text added on new provision applying to accounting periods beginning on or after 1 January 2005. |
| CFM14015 | ITCs and VCTs: loan
relationships
New material added covering the position for accounting periods beginning on or after 1 January 2005. |
| CFM14020 | ITCs and VCTs: derivative
contracts
New material added covering the position for accounting periods beginning on or after 1 January 2005. |
