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HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CFM20000

CFM22000 - Accounting for corporate finance: Old UK GAAP excluding FRS 26: contents

Contents

  1. CFM22010
    Old UK GAAP (excluding FRS 26): lenders: Companies Act
  2. CFM22020
    Old UK GAAP (excluding FRS 26): lenders: accounting standards
  3. CFM22030
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting
  4. CFM22040
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: balance sheet assets
  5. CFM22050
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: discounted loans
  6. CFM22060
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: purchased debt
  7. CFM22070
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: impaired debt
  8. CFM22080
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: expenses
  9. CFM22090
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: fixed rate loans
  10. CFM22100
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: variable rate loans
  11. CFM22110
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: discounted securities
  12. CFM22120
    Old UK GAAP (excluding FRS 26): lenders: accrual accounting: convertibles
  13. CFM22500
    Old UK GAAP excluding FRS 26: borrowers
  14. CFM22510
    Old UK GAAP (excluding FRS 26): borrowers: accounting standards overview
  15. CFM22520
    Old UK GAAP (excluding FRS 26): borrowers: accounting standards: FRS 4
  16. CFM22530
    Old UK GAAP (excluding FRS 26): borrowers: accrual accounting
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