FRS 16: Current tax
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This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015.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.
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Unconsolidated standard as first issued
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.
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