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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.