IEIM404730 – Charities: Income from Financial Assets – HMRC Internal Manual
IEIM404730: Charities: income from financial assets When considering the financial assets test in IEIM404720, a…
Monthly Archives: April, 2016
CFM21880 – IFRS 9: reclassification of financial assets and liabilities – HMRC internal manual
For entities applying IFRS or FRS 101 with an accounting period beginning before January 1,…
CFM21070 – Corporate Finance Accounting: Key Concepts: Financial Instrument, Financial Assets and Financial Liabilities: Examples – HMRC Internal Handbook
Examples of financial assets and liabilities Financial assets The main categories defined as financial assets…
CFM23080 – New UK GAAP: FRS 102: Financial assets and liabilities denominated in a foreign currency – HMRC internal manual
For entities applying FRS 102 with an accounting period beginning on or after January 1,…
CFM23095 – New UK GAAP: FRS 105: Financial Instruments: Financial Assets: Impairment – HMRC Internal Handbook
For entities applying FRS 105 with an accounting period beginning on or after January 1,…
CFM21860 – IFRS 9: Measurement of Financial Assets and Liabilities – HMRC Internal Manual
For entities applying IFRS or FRS 101 with an accounting period beginning before January 1,…
CFM21080 – Corporate Finance Accounting: Key Concepts: Financial Instrument, Financial Assets, Financial Liabilities: Meaning of ‘Contract’ – HMRC Internal Handbook
Contracts and contractual rights The terms “contract”, “contractual right” and “contractual obligation” are fundamental to…
CFM23075 – New UK GAAP: FRS 102: derecognition of financial assets – HMRC internal manual
For entities applying FRS 102 with an accounting period beginning on or after January 1,…
CFM21890 – IFRS 9: Measurement of financial assets: impairment – HMRC internal manual
For entities applying IFRS or FRS 101 with an accounting period beginning before January 1,…
CFM21060 – Corporate Finance Accounting: Key Concepts: Financial Instrument, Financial Assets and Financial Liabilities – HMRC Internal Handbook
Meaning of financial instrument, financial asset and financial liability IAS 32 introduced the concept of…
CFM21840 – IFRS 9: Classification of Financial Assets: Tests – HMRC Internal Manual
For entities applying IFRS or FRS 101 with an accounting period beginning before January 1,…
Climate change will wipe out $ 2.5 billion in global financial assets: study | Green economy
[ad_1]Climate change could reduce the value of global financial assets by $ 2.5 billion (£…