FRS 19: Deferred tax
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 19 collated by ICAEW Library & Information Service.
The accounting standard FRS 19 required that full provision was made for deferred tax assets and liabilities. It was issued by the Accounting Standards Board in December 2000.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015.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 is covered by Section 29 of FRS 102 under new UK GAAP.
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Unconsolidated standard and amendments as first issued
Financial Reporting Standard 19: Deferred Tax
This is the full text of the original standard as issued by the Accounting Standards Board in December 2000.
Summary published by the Financial Reporting Council.
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