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Loan relationships—connected companies relationships (amortised cost basis of accounting)
Loan relationships—connected companies relationships (amortised cost basis of accounting)

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Loan relationships—connected companies relationships (amortised cost basis of accounting)
  • Amortised cost basis of accounting
  • Specific exceptions from the obligation to adopt amortised cost accounting
  • Accounting periods beginning on or after 1 January 2016
  • Accounting periods beginning before 1 January 2016
  • Related transactions on connected companies creditor relationships
  • Changes in accounting basis involving a change in value—companies becoming and ceasing to be connected
  • Accounting periods beginning on or after 1 January 2016
  • Accounting periods beginning before 1 January 2016
  • Accounting periods beginning before 1 January 2016—companies becoming connected
  • More...

This content is no longer in use on Lexis®PSL

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