FRS 19 - Deferred tax: Appendix 1 (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.


» Register now

The full article is available to registered AccountingWEB members only. To read the rest of this article you’ll need to login or register.

Registration is FREE and allows you to view all content, ask questions, comment and much more.