Charity Accounts

A Practical Guide to the Charities SORP

G. Dawes, Andrew Pianca (Autoren)

Buch | Softcover

684 Seiten

2006 | 3rd Revised edition
Jordan Publishing (Verlag)
978-1-84661-001-1 (ISBN)

Infos

Features information and advice on how to make the best of the regulatory regime for charities. This book explains what the SORP 2005 says, what it means in practice, how charities are affected by the demands and public expectations being imposed on the largest charities, and how to ensure compliance.

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This new edition is fully revised and updated to take account of the Charities SORP 2005 yet retains the familiar format of earlier editions. "Charity Accounts: A Practical Guide to the Charities SORP" is packed with practical information and advice on how to make the best of the regulatory regime for charities. It explains what the SORP 2005 says, what it means in practice, how charities are affected by the greater demands and public expectations being imposed on the largest charities (especially through publication of the new "Summary Information Returns" of key data on their governance and performance) and how to ensure full compliance. This book provides invaluable technical guidance on how the financial reporting regulations relate to charities of different types and what needs to be done to comply and includes the full text of the SORP itself, the related regulations and a useful checklist of disclosure requirements plus fully worked examples of annual reports and accounts for different types of charity. "Charity Accounts: A Practical Guide to the Charities SORP" is an invaluable resource for all charity trustees, finance personnel and advising accountants.
This edition comes with a free CD-ROM containing the full text of the SORP.

Inhalt

The Charities SORP - scope and compliance Charity size-bands for statutory reporting Fund accounting under charity law The trustees' annual report The Charities SORP and accounting standards The statement of financial activities The summary income and expenditure account (FRS3) Tangible/other fixed assets for the charity's own use Commercial and "social" investment assets The charity balance sheet and free reserves The charity cashflow statement The explanatory notes to charity accounts Accounting for "operating" activites Group-accounting; charity branches Summarised accounts; summary information returns Accounts for small non-company charities Audit & Independent examination; "whistle-blowing"

Produkt-Details

• Zusatzinfo: Illustrations
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Arbeits- / Sozialrecht ► Sozialrecht
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• ISBN-10: 1-84661-001-X / 184661001X
• ISBN-13: 978-1-84661-001-1 / 9781846610011
• Zustand: Neuware