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Non Profits: SORP disclosure checklist
Charities SORP (FRS 102) Financial Reporting Disclosure
05/07/2017
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Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective 1 January 2015).

Focus

  • Introduction to SORP and notes to users.
  • Diclosure notes.
Download [pdf]

Including Update Bulletin 1 (applicable for periods beginning on or after 1 January 2016), Information Sheet 1: Implementation issues published in March 2017 and the fundraising disclosures brought in by the Charities (Protection and Social Investment) Act 2016.

Contact us

Pesh Framjee
Pesh Framjee
Partner, Global Head of Non Profits
London