CTM70000 - Exchange differences & financial instruments: contents

These chapters describe the treatment of exchange differences and financial instruments in accounting periods beginning before 1 October 2002

CTM72000Exchange differences: overview
CTM72400Financial instruments: overview
CTM73000Exchange differences: computation
CTM74000Financial instruments: computation
CTM75000Currency contracts and options
CTM76000Local currency accounting (FA00 scheme)
CTM76200Local currency accounting (FA93 scheme)
CTM76500Exchange differences: matching
CTM77000Exchange differences: transitional provisions
CTM78000Exchange differences: deferral and excess gains and losses
CTM79000Exchange differences and financial instruments: anti-avoidance provisions
CTM79500Exchange differences and financial instruments: other bodies etc.


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