CFM64300 - Accounts drawn up in a foreign currency: rate used for translation

Contents

1. CFM64310

   Accounts drawn up in a foreign currency: FA 2009: overview
2. CFM64320

   Accounts drawn up in a foreign currency: rates used for translation: background to the FA09 changes
3. CFM64325

   Accounts drawn up in a foreign currency: rates used for translation: translation from sterling to a different currency
4. CFM64330

   Accounts drawn up in a foreign currency: rates used for translation: the basic rule
5. CFM64350

   Accounts drawn up in a foreign currency: rates used for translation: carrying back non-sterling losses
6. CFM64360

   Accounts drawn up in a foreign currency: rates used for translation: meaning of 'carried-back amount'
7. CFM64370

   Accounts drawn up in a foreign currency: rates used for translation: carrying back non-sterling losses: example
8. CFM64380

   Accounts drawn up in a foreign currency: rates used for translation: carrying forward non-sterling losses
9. CFM64390

   Accounts drawn up in a foreign currency: rates used for translation: meaning of 'carried- forward amount'
10. CFM64400

    Accounts drawn up in a foreign currency: rates used for translation: carrying forward non-sterling losses: example
11. CFM64410

    Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: overview
12. CFM64420

    Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: rules
13. CFM64430

    Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: example of carried back losses
14. CFM64440

    Accounts drawn up in a foreign currency: rates used for translation: change in tax calculation currency: example of carried forward losses
15. CFM64450

    Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules
16. CFM64460

    Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: carried back losses
17. CFM64470

    Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: carried forward losses
18. CFM64480

    Accounts drawn up in a foreign currency: rates used for translation: FA09 transitional rules: election to defer start date and disapply transitional rules