Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 16 collated by ICAEW Library & Information Service.
The accounting standard FRS 16 set out requirements relating to all aspects of accounting for current tax. It was issued by the Accounting Standards Board in December 1999.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015.
Topics within income tax are covered by Section 29 of FRS 102 under new UK GAAP.
There is no free consolidated version of FRS 16 available online.
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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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