CFM76100 - Other tax rules on corporate finance: Change of accounting basis: amounts excluded

CFM76010 - Other tax rules on corporate finance: change of accounting basis: overview

CFM76020 - Other tax rules on corporate finance: change of accounting basis: bringing amounts into account

CFM76040 - Other tax rules on corporate finance: change of accounting basis: meaning of ‘tax-adjusted carrying value’

CFM76045 - Other tax rules on corporate finance: change of accounting basis: TACV - amounts in OCI

CFM76110 - Other tax rules on corporate finance: change of accounting basis: examples: AFS and FVTOCI assets

CFM76120 - Other tax rules on corporate finance: change of accounting basis: examples: own credit risk

CFM76048 - Other tax rules on corporate finance: change of accounting basis: TACV - other examples

CFM76000 - Other tax rules on corporate finance: Change of accounting policy: Contents

CFM76050 - Other tax rules on corporate finance: change of accounting basis: ‘post-cessation’ gains and losses

CFM76060 - Other tax rules on corporate finance: change of accounting basis: secondary legislation

CFM76070 - Other tax rules on corporate finance: change of accounting basis: COAP Regs: overview

CFM76080 - Other tax rules on corporate finance: change of accounting basis: the COAP Regs: ‘prescribed’ debits and credits

CFM76090 - Other tax rules on corporate finance: change of accounting basis: the COAP Regs: spreading rules

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