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Economic Aspects of Currency Fluctuations
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accounting period Accounting Standards accrual appropriate assets and liabilities balance-sheet date balance-sheet translation capital gains tax Chapter circulating capital closing rate method closing rate/net investment company's comprehensive income consolidation Courts criteria currency assets currency borrowings currency fluctuations currency gains deduction different currencies distinction dollar exchange difference exchange rate fluctuations exchange rate movements fixed assets fixed capital floating exchange rates foreign branch foreign currency French franc functional currency gains and losses gains or losses historical cost income tax Inland Revenue Italian lira Japanese yen loss account losses arising major currencies matched measured million monetary assets monetary items non-monetary assets non-monetary items permanent principles profit and loss proposal purchasing power parity realisation relevant result Revenue's SSAP 20 sterling value Swiss franc tax charge tax law tax liabilities tax regime tax treatment taxable taxation temporal method trading profits transactions transitory Treasury treatment of exchange UK companies UK tax system value of sterling