Charity Accounts: Practioner's Guide to the Charity SORP (5ed)

Charity Accounts: Practioner's Guide to the Charity SORP (5ed)
Charity Accounts: Practioner's Guide to the Charity SORP (5ed)
Pianca, A
Jordan Publishing Ltd

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, and includes the full text of the SORP itself, the related regulations in both jurisdiction and a useful checklist of disclosure requirements - plus fully worked examples of annual reports and accounts for the main different types of charity.

The Charities SORP -Scope and Compliance
Charity Regulation and the SORP
Fund-AccountingThe 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
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;
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