FRS 101 ― current and deferred tax

By Tolley in association with Malcolm Greenbaum
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The following Corporation Tax guidance note by Tolley in association with Malcolm Greenbaum provides comprehensive and up to date tax information covering:

  • FRS 101 ― current and deferred tax
  • Introduction

Introduction

FRS 101  (Reduced Disclosure Framework) requires the use of International Financial Reporting Standards (IFRS) for the recognition of current and deferred tax. The principles are contained in IAS 12.

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