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Vol 23 No 1 Jan/Feb 2018

Book of the Month

Cover of The Law of Privilege

The Law of Privilege

Edited by: Bankim Thanki
Price: £195.00

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This book is now Out of Print.
A new edition was published, see:
Charity Accounts: A Practical Guide to the Charities SORP 4th ed isbn 9781846611544

Charity Accounts: A Practical Guide to the Charities SORP 3rd ed

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ISBN13: 9781846610011
ISBN: 184661001X
New Edition ISBN: 9781846611544
Previous Edition ISBN: 0853087377
Published: October 2006
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback & CD-ROM
Price: Out of print

Charity Accounts: A Practical Guide to the Charities SORP is the definitive guide to annual financial reporting, for both incorporated and unincorporated UK charities, under the current Statement of Recommended Practice, “Accounting and Reporting by Charities”, and the related accounting legislation.

This third edition is fully revised and updated to take account of SORP 2005. 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 regimes for charities in Britain, and explains what the SORP says, what it means in practice, how charities are affected by the relevant statutory requirements and how to ensure full compliance.

The book provides invaluable technical guidance on how regulation impacts on charities of different types and sizes and what needs to be done to comply, and includes the full text of the SORP itself, the Charities Act regulations and Companies Act accounting provisions are also useful worked example 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 Charities SORP 2005, extracts from relevant statutory materials and a charity accounts and reports disclosures checklist, together with examples of annual reports and audited/examined accounts.

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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
charity branches
Summarised accounts
summary information returns
Accounts for small non-company charities
Audit & Independent examination whistle-blowing