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The Charities SORP

Articles from the Charity & Voluntary Community on the Charities SORP.

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ICAEW response to the research exercise on Charities SORP (FRS 102)

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The joint SORP-making body and SORP Committee are seeking the views of users of charity reports and accounts, practitioners, commentators and the accountancy profession based on their first year's use of the new Charities SORP (FRS 102).

Changes to charity accounting from 2016 webinar

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Listen to this free webinar where Nigel Davies, Joint Chair Charities SORP Committee, and Gillian McKay, Head of Charity ICAEW, discuss the implications on reporting as a result of the issue of update Bulletin 1 as well as further consultations planned for 2016 on the future of the SORP.

Changes to Charities SORP

Members were invited to ask Nigel Davies, Head of Accountancy Services at the Charity Commission, questions during our webinar looking into changes to the Charities SORP.

Charities SORP webinar

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Listen to this free webinar where Nigel Davies, Joint Chair Charities SORP Committee, and Gillian McKay, Head of Charity ICAEW, discuss the implications of the withdrawal of the FRSSE; which charities will have to prepare a Statement of Cash Flows and what is meant by the term ‘larger charity’.

SORP 2015 – view of the FRS 102 SORP

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The new Statements of Recommended Practice (SORPs) published in July will take effect for all accounting periods beginning after 1 January 2015. John Graham, Financial Director at the Royal British Legion, sets out the view of a preparer/practitioner on the FRS 102 SORP.

SORP compliance and disclosure

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The proposals by the Accounting Standards Board on the Financial Reporting Framework, Financial Reporting Standard for Medium-sized Entities (FRSME) and the Public Benefit Entities Standard (FRSPBE) will affect the future development of the SORP.

SORP consultation: ICAEW’s response

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Nick Brooks, Chair of ICAEW's Charity and Voluntary Sector Group, highlights important issues covered in ICAEW’s response to the SORP consultation.

Accounts ability

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As a new version of the Charities Statement of Recommended Practice (SORP) is being developed, Ian Allsop talks to two experts who were involved in the process that led to the original SORP being introduced nearly 20 years ago.

Transparency and the new draft SORP

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Nigel Davies, Deputy Head of Accountancy Policy at the Charity Commission, reviews the latest regulatory action taken on late-filing charities, the importance of transparency and the consultation on new accounting requirements for charities.

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