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    1. Home
    2. Business and industry
    HMRC internal manual

    Corporate Finance Manual

    From:
    HM Revenue & Customs
    Published
    16 April 2016
    Updated:
    7 May 2025 - See all updates
    1. Back to contents
    2. CFM90000

    CFM90400 - Debt cap: group accounts: contents

    1. CFM90410
      Group accounts: introduction
    2. CFM90420
      Group accounts: consolidated financial statements
    3. CFM90430
      Group accounts: the importance of accounting policies
    4. CFM90440
      Group accounts: acceptable financial statements
    5. CFM90450
      Group accounts: financial statements not acceptable
    6. CFM90460
      Group accounts: no consolidated financial statements prepared
    7. CFM90470
      Group accounts: deriving amounts from consolidated financial statements
    8. CFM90480
      Group accounts: groups merging and de-merging
    9. CFM90485
      Group accounts: groups merging and de-merging: merger examples
    10. CFM90490
      Group accounts: groups merging and de-merging: de-merger examples
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