Tax accounting under FRS 101 and 102
A New GAAP with Old Problems?
Read our article by Michael Raine and Shane Murphy. The article is copyright of the Irish Tax Institute and first appeared in the Irish Tax Review, Vol. 28 No. 4 (2016)
The purpose of this article is to address the question as to whether transitioning to FRS 101, FRS 102 or IFRS results in more or less tax being payable and also to highlight other tax areas relevant to the transition.