FRS 102 ― current and deferred tax

FRS 102 ― current and deferred tax

The following Owner-Managed Businesses guidance note Produced by Tolley in association with Malcolm Greenbaum provides comprehensive and up to date tax information covering:

  • FRS 102 ― current and deferred tax
  • Introduction
  • Current tax
  • Deferred tax
  • Timing and permanent differences
  • Permanent differences
  • Unrelieved tax losses and other deferred tax assets
  • Measurement of deferred tax assets and liabilities
  • Recognition of deferred tax under old UK GAAP and new UK GAAP
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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