The effect of freezing on beer taste Beer (with the exception of mulled beer) tastes best when cooled. But sometimes there can be too much cooling, for example when you take beer with you on hiking to enjoy the taste at the camping. The beer can freeze (the glass bottle would explode, but the plastic ones are more resistant).

How such freezing and melting impact the beer taste?
From my own experience the effect of frozen-thawed beer tends to be flatter and have a more watery consistency.

Possibly this similar question on HomeBrew could help you: Link to HomeBrew question