The accounting standard FRS 16 set out requirements relating to all aspects of accounting for current tax. Income tax is covered by Section 29 of FRS 102 under new UK GAAP.
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Financial Reporting Standard 16: Current Tax
This is the full text of the original standard as issued by the Accounting Standards Board in December 1999.
Summary published by the Financial Reporting Council.
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
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