Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.
Useful links
Statements of Recommended Practice
Issuing bodies
The SORP is developed and issued by the Guernsey Society of Chartered and Certified Accountants and Jersey Society of Chartered and Certified Accountants.
Full text sources for the SORP and associated guidance
Statement of Channel Islands Accounting Practice (PDF 7.36kb/2 pages)
The Guernsey Society of Chartered and Certified Accountants and Jersey Society of Chartered and Certified Accountants issued a common statement of Channel Islands Accounting Practice in 1998.
It states:
Both Societies of Chartered and Certified Accountants in the Channel Islands ('the Societies') believe that, despite the Islands being separate jurisdictions, there is a need to have a common Statement of Channel Islands Accounting Practice as they are perceived to be one area to the outside world. In this context therefore, the Societies have produced this Statement which supersedes the previous Statements produced by them.
The Statement of Channel Islands Accounting Practice should apply to all accounts prepared in the Channel Islands for accounting periods ending on or after 31 December 1998.
Accountancy and auditing bodies
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Articles and books in the Library collection
Selected books
Each selected book features specific accounting information on this country – click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
International Corporate Procedures
LS Sealy et al (eds.)
A regularly updated looseleaf publication in three volumes, this reference work includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together.
Find more resources
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