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  2. Business and industry
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

CFM24000 - Accounting for corporate finance: derivative contracts: contents

Contents

  1. CFM24010
    Derivative contracts: introduction
  2. CFM24030
    Derivative contracts: what is a financial instrument?
  3. CFM24200
    Derivative contracts: what is a derivative financial instrument?
  4. CFM24210
    Derivative contracts: examples of derivatives
  5. CFM24220
    Derivative contracts: examples of derivatives that are not financial instruments
  6. CFM24300
    Derivative contracts: accounting for derivatives under IFRS, New UK GAAP and Old UK GAAP (including FRS 26)
  7. CFM24400
    Derivative contracts: accounting for derivatives under Old UK GAAP (excluding FRS 26)
  8. CFM24410
    Derivative contracts: accounting for specific derivatives under Old UK GAAP (excluding FRS 26)
  9. CFM24420
    Derivative contracts: foreign exchange risk under Old UK GAAP (excluding FRS 26)
  10. CFM24430
    Derivative contracts: accounting for interest rate swaps held to manage interest rate risk under Old UK GAAP (excluding FRS 26)
  11. CFM24440
    Derivative contracts: speculative instruments under Old UK GAAP (excluding FRS 26)
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