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Core rules overview

Core rules: '»Ê¹ÚÌåÓýapp matters'

Core rules: what is interest?

Core rules: other types of profits and losses

Core rules: expenses

Core rules: following the accounts

Core rules: companies without GAAP-compliant accounts

Core rules: non-UK companies

Core rules: GAAP: fair value and amortised cost accounting

Core rules: GAAP: changes in accounting basis

Core rules: tax-adjusted carrying value

Core rules: transitional rules for changes made by F(2)A15

Core rules: amounts taken to carrying value of asset or liability

Core rules: other comprehensive income (OCI)

Core rules: direct in equity

Core rules: pre-2016 rules

Amounts not brought into account: contents

Core rules: special rules where a company is not or has ceased to be party to a loan

Core rules: company ceasing to be party to a loan relationship

Company ceasing to be party to a loan relationship: repos and stock lending

Core rules: company ceasing to be subject to CT