Non Profits: SORP disclosure checklist
Charities SORP (FRS 102) Financial Reporting Disclosure
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.
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
