Director's loan accounts under FRS 102: tax implications

Taxing debt will now be largely driven by the FRS 102 requirements for financial instruments, says Peter Rayney FCA CTA, who unpicks the tax implications of the new accounting framework and the impact on director's loan accounts and various loan relationships (LR)

Registering for Accountancy Daily is easy and free! Enjoy special benefits including access to premium content (used to be £109) and e-alerts by signing up today, if you are already a subscriber then please log in.

Sign up to Accountancy Daily Free and receive

  • Access to premium content
  • Customisable ealerts
  • News and technical alerts
  • Vote on stories
Related Articles