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Draft legislation: the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015

Proposed changes for the transitional adjustments arising on adoption of International Financial Reporting Standard 9 (IFRS 9) for credit losses.

Last fetched 04 May 2026 · gov.uk

Documents

The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015application/pdf Explanatory memorandum to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015application/pdf

At a glance

TypePolicy paper

First published26 Mar 2015

Last updated04 Aug 2015

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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