INTM523000 - Thin capitalisation: practical guidance: accountancy issues - contents

1. INTM523100

   Introduction: accountancy impact on thin capitalisation
2. INTM523150

   International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Practice (UK GAAP)
3. INTM523160

   Acceptable GAAP for thin cap purposes
4. INTM523170

   Impact of accounting on loan agreements
5. INTM523180

   The change in the treatment of preference shares under IFRS
6. INTM523210

   FRS 17: the impact of pensions accounting on thin capitalisation
7. INTM523220

   FRS 17: defined benefits and defined contributions schemes
8. INTM523250

   FRS 17: retirement benefits – profit and loss account
9. INTM523270

   FRS 17: retirement benefits - impact of current service costs
10. INTM523280

    FRS 17: interest cost and expected rate of return on assets
11. INTM523300

    FRS 17: actuarial gains and losses
12. INTM523310

    FRS 17: non-recurring items (past service costs, settlements and curtailments)
13. INTM523400

    FRS 17: pension deficits and surpluses
14. INTM523410

    FRS 17: summary of the impact of FRS 17 on thin capitalisation
15. INTM523420

    FRS 17: presentation of FRS17 in the accounts - disclosures