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Vol 23 No 2 Feb/March 2018

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

Edited by: Daniel Clarry
Price: £120.00

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Charity Accounting and Taxation 6th ed

ISBN13: 9781780434872
Previous Edition ISBN: 9781847662675
To be Published: May 2018
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £100.00

Charity Accounting and Taxation, 6th edition provides those dealing with charity finances with a clear and easy to follow guide to all aspects of preparing annual financial statements for charities of all sizes.

Due to the nature of charities such as their legal structure and the fact that they deal with money from a large number of third parties, their annual accounts are subject to tight regulation, including a statutory annual audit for most.

The book provides expert guidance from the Buzzacott charity team on preparing all aspects of a financial statement so that it complies with relevant legislation, financial reporting standards and the Statement of Recommended Practice (SORP) issued by the Charity Commission. It also provides advice on complying with all tax legislation and suggests planning points that will allow charities to avoid any potential direct pitfalls and manage their affairs in the most tax-efficient way.

Charity Accounting and Taxation, 6th edition is an invaluable source of guidance on preparing and auditing charity accounts prepared in line with the revised Charity SORP. Both finance teams within charities and accountants and auditors in practice with charities among their client base will use this on a regular basis.

Charities, Taxation, Accounting
Trustees’ Responsibilities
Accounting requirements
Trustees’ report
Accounting policies and accounts structure
Statement of financial activities
Incoming resources
Resources expanded
Balance sheet presentation
Fixed assets, valuations and depreciation
Current assets, liabilities and reserves
Cash flow statements
Notes and disclosures
Summarised accounts
Scottish, Irish and exempt charities
Audit and other external scrutiny
Tax exemptions and charities
Tax and trading activities of charities
Tax incentives to donors
Charities and VAT