Charities Accounts

A Practitioners Guide to the Charities SORP

Andrew Pianca, Greyham Dawes (Autoren)

Media-Kombination

1 Seiten

2018 | 5th Revised edition
Jordan Publishing
978-1-78473-084-0 (ISBN)

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Charity Accounts: A Practitioner's 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 provides invaluable technical guidance on how the financial reporting regulations in Britain relate to charities of different types and what needs to be done to comply.

Charity Accounts: A Practitioner's Guide to the Charities SORP (FRS102) is the definitive professional guide to best practice in public accountability and regulatory compliance for charities under the current UK and Eire Statement of Recommended Practice.

Packed with practical information and advice on compliance with the UK sector's regulatory regimes, it explains in depth what SORP (FRS102) requires for charities? annual financial reporting, what that means in practice for larger and smaller charities, how the SORP's requirements have evolved from the original 1995 version, including the Public Benefit, performance reporting, fundraising practice, and governance disclosures expected by the Charity Regulators charged with maintaining public confidence in charity.

This new edition brings the reader up to date with the fundamental, rules-based changes brought by the globally-derived FRS102, as well as the relevant new requirements of charity legislation and the increasingly forensic annual returns regime whose extended disclosures are clearly designed to transfer the regulatory risks onto the charity trustees and their professionally regulated auditors and their as yet unregulated independent examiners. It offers a wealth of necessary insights into the origin and development of the Charities SORP, now firmly anchored into global financial reporting through the largely rules-based FRS102.
Charity Accounts: A Practitioner's Guide to the Charities SORP (FRS102) is an essential title for charity trustees, treasurers and finance personnel, charity regulators and funding bodies, charity auditors, independent examiners and advising accountants, as well as lawyers with accounting expertise or who need to relate the strict demands of trust law for charity administration to the increasing influence of 'substance-over-form' considerations on financial reporting by the larger charities under FRS102.

•The Charities SORP - Scope and Compliance •Charity Regulation and the SORP •Fund-Accounting •The Trustees' Annual Report •The SORP and Accounting Standards •The Statement of Financial Activities •The Summary Income and Expenditure Account •The Treatment of Tangible and other Fixed Assets Held for a Charity's Own Use •Investment Assets •The Balance Sheet and Charity Reserves •The Cash-flow Statement •Notes to the Accounts •Accounting for ‘Operating Activities' for the Public Benefit or for the Charity's Own Benefit •Branch-Accounting versus Consolidated Accounts •Summarised Accounts and the ‘SIR' •Accounts of the Smaller Non-Company Charity •The Key Roles of Audit and Independent Examination Appendices Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005) •SORP Information Sheet 1-Technical Application Issues •SORP Information Sheet 2-Charities SORP Information

Erscheint lt. Verlag	27.6.2018
Sprache	englisch
Maße	156 x 246 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Sozialwissenschaften ► Pädagogik ► Sozialpädagogik
	Sozialwissenschaften ► Soziologie
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-78473-084-X / 178473084X
ISBN-13	978-1-78473-084-0 / 9781784730840
Zustand	Neuware