Chapter CFM22020
| Published date | 16 April 2016 |
| Record Number | CFM22020 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The following guidance covers Old UK GAAP (applied before 2015) where FRS 26 was not applied.
Overview of accounting guidanceThere is no single accounting standard that lenders will follow when accounting for loans and other debt instruments.
The principal Accounting Standards which were likely to be relevant to determining the accounting for loan relationships were:
- FRS 4 ‘Capital Instruments’
- FRS 5 ‘Reporting the substance of transactions’
- FRS 18 ‘Accounting policies’
With effect for accounting periods beginning on or after 1 January 2005, a...
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