Currency
Accounting principles and practices
Accounts of a UK resident company, meaning
Adjustment of sterling losses
Carried-back amounts
Carried-forward amounts
Adoption of single European currency
Carried-back amount, meaning
Carried-forward amount, meaning
Chattel exemption
Company's functional currency, meaning
Controlled foreign companies
Exchange gains and losses
Financial instruments for managing currency risk
Forged, illegal import
Interpretation
Investment companies, functional currency
Derivative contracts
Generally
Loan relationships
Lloyd's underwriters
Loss carry-back
Adjustment of certain sterling losses
Carried-back amount, meaning
Computation in currency other than sterling
Conversion into sterling from another currency
Right of company to elect for alternative provisions to apply
Sterling equivalent
Loss carry-forward
Carried-forward amount, meaning
Computation in currency other than sterling
Conversion into sterling from another currency
Profit against which carried-forward amount to be set off, meaning
National, conversion rates
Non-resident companies preparing accounts in currency other than sterling
Profit against which carried-forward amount to be set off, meaning
Tax calculation currency of a company, meaning
Transactions, exemption
Translation of amounts into other currencies
Appropriate exchange rate, method of determination
Loss carry-back, conversion into sterling from another currency
Loss carry-forward, conversion into sterling from another currency
Non-sterling currency into sterling
UK resident companies
Basic rule, sterling to be used
Disposals of ships/aircraft or shares
Operating in currency other than sterling and preparing accounts in another currency
Operating in sterling and preparing accounts in another currency
Preparation of accounts in another currency