Accounting for investment trusts is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to Statements of Recommended Practice, guidance and news.
Statements of Recommended Practice
Issuing body
Statements of Recommended Practice (SORPs) relating to investment trusts are issued by the Association of Investment Companies (AIC), formerly the Association of Investment Trust Companies.
Sources for the SORP and associated guidance
There is no free, online full text source for the revised Financial Statements of Investment Trust Companies and Venture Capital Trusts published in January 2009. However, print copies are available in the Library.
Useful links
Archived documents
2008
Statement of recommended practice, 'Financial statements of investment trust companies and venture capital trusts'
Memorandum from the ICAEW, dated 20 October 2008, in response to the exposure draft statement of recommended practice (SORP) 'Financial statements of investment trust companies and venture capital trusts', published by the Association of Investment Companies (AIC) in July 2008.
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
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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