CFM26000 - Accounting for corporate finance: foreign exchange: contents

Contents

1. CFM26010

   Foreign exchange: accounting standards
2. CFM26015

   Foreign exchange: summary of differences between SSAP 20 and FRS 23, IFRS and New UK GAAP
3. CFM26020

   Foreign exchange: scope
4. CFM26030

   Foreign exchange: basic principles: initial recognition of transactions
5. CFM26040

   Foreign exchange: basic principles: balance sheet
6. CFM26050

   Foreign exchange: basic principles: profit and loss account
7. CFM26060

   Foreign exchange: basic principles: recognition and accruals concept
8. CFM26070

   Foreign exchange: SSAP 20: contractually fixed exchange rates
9. CFM26080

   Foreign exchange: SSAP 20: hedging a trading transaction with a forward contract
10. CFM26090

    Foreign exchange: SSAP 20: hedging a non-trading transaction
11. CFM26100

    Foreign exchange: SSAP 20: hedging using a speculative currency contract
12. CFM26110

    Foreign exchange: SSAP 20: hedging using a speculative currency contract: example
13. CFM26120

    Foreign exchange: SSAP 20: hedging using the cover method
14. CFM26130

    Foreign exchange: SSAP 20: hedging using the cover method: conditions
15. CFM26140

    Foreign exchange: SSAP 20: hedging using the cover method: example
16. CFM26150

    Foreign exchange: SSAP 20: hedging using the cover method: when not to use
17. CFM26160

    Foreign exchange: SSAP 20: permanent as equity loans
18. CFM26200

    Foreign exchange: accounting for foreign operations