Taxation of Loan Relationships and Derivative Contracts: Ninth Edition

ISBN-13: 9781845923037 / Angielski / Miękka / 2012 / 654 str.

Opis

Written by David Southern, this work offers coverage and guidance for all aspect of the taxation of loan relationships and derivative contracts. It covers IAS 32/39 and FRS 25/26, loan relationships under IAS, impairment losses and connected company rules, the derivative contracts rules and much more.

Spis treści

1 The Taxation of Finance; 2 Accounting under IFRS and Modified UK GAAP; 3 The Scheme of the Legislation; 4 Loan Relationships: Scope and Definition; 5 Loan Relationships: General Computational Provisions; 6 Loan Relationships: Special Computational Provisions; 7 Impairment Losses; 8 Foreign Exchange Gains and Losses; 9 Interest; 10 Securities; 11 Reorganisations, Acquisitions and Disposals; 12 Special Companies; 13 Derivative Contracts - Definition and Scope; 14 Derivative Contracts - Measurement of Profits; 15 Embedded Derivatives; 16 Hedging and Deferral; 17 Worldwide Debt Cap; 18 Transfer Pricing; 19 Stock Lending and Repos; 20 International Aspects.