HM Revenue & Customs 13 January 2016, CFM80310 (Old rules: loan relationships: authorised accounting methods: electing for mark to market)

Corporate Finance Manual › Old rules › loan relationships › authorised accounting methods › electing for mark to market — CFM80310Electing for mark to marketThis guidance applies to periods of account beginning before 1 January 2005Where a company must produce accounts according to the legislation of its home state, FA96/S86(3A) allows it to elect to use mark to market for the purposes of