HM Revenue & Customs 13 January 2016, CFM64310 (Accounts drawn up in a foreign currency: FA 2009: overview)
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United Kingdom · · · Cited by 5 · 13-01-2016
Corporate Finance Manual › Accounts drawn up in a foreign currency › FA 2009 › overview — CFM64310OverviewThis guidance applies to accounting periods beginning on or after 29 December 2007FA 2009 contained amendments to FA 1993, the main impact being that losses originally computed in a currency other than sterling are, in effect, to be carried forward or back in the currency in which those
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