This factsheet provides an overview of FRS 102's accounting and disclosure requirements for deferred tax. Updated for amendments relating to international tax reform and the Periodic Review 2024.
Continue reading
Access to our premium resources is for specific groups of subscribers and members. Click View groups to see, join, or subscribe; or if you already belong to one of those groups, simply Log in below to access this content.
Log inWho can access this content?
-
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
-
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
-
Corporate Reporting Faculty
Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..
-
ICAEW member
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.