FRS 19 - Deferred tax: Appendix 1 (Notes to the Accounts)

NOTES TO THE ACCOUNTS

The following provide examples of the disclosures required by FRS19. These will need to be adapted to suit the circumstances of individual companies e.g. remove references to discounting.

1 Accounting policy

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes.

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