CFM76000 - Other tax rules on corporate finance: Change of accounting basis: Contents

1. CFM76010

   Change of accounting basis: overview
2. CFM76020

   Change of accounting basis: bringing amounts into account
3. CFM76040

   Change of accounting basis: meaning of ‘tax-adjusted carrying value’
4. CFM76045

   Change of accounting basis: TACV - amounts in OCI
5. CFM76048

   Change of accounting basis: TACV - other examples
6. CFM76050

   Change of accounting basis: ‘post-cessation’ gains and losses
7. CFM76060

   Change of accounting basis: secondary legislation
8. CFM76070

   Change of accounting basis: COAP Regs: overview
9. CFM76080

   Change of accounting basis: the COAP Regs: ‘prescribed’ debits and credits
10. CFM76090

    Change of accounting basis: the COAP Regs: spreading rules
11. CFM76100

    Change of accounting basis: amounts excluded
12. CFM76110

    Change of accounting basis: examples: AFS and FVTOCI assets
13. CFM76120

    Change of accounting basis: examples: own credit risk