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Policies and procedures

Practical information on the latest on policies and procedures.

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Reporting serious incidents consultation opens

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The Charity Commission is holding a consultation into its proposed revisions of its guidance to report serious incidents.

The next steps in UK GAAP and the SORPs

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Nigel Davies, Joint Chair of the Charities SORP Committee writes about the latest SORP consultation.

Accounting for donated goods

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The requirements of FRS 102, upon which Charities SORP 2015 is based, include a requirement to recognise the income from receipts of resources from non-exchange transactions (including donated goods) at the fair value of the donated goods received.

Total return investment

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With new regulations expected to come into force on 1 January 2014, Debbie Nunn from the Charity Commission outlines what charities can expect.

Fundraising – safeguards against fraud

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Most charitable appeals and collections are genuine, but charities (and their professional advisers) should be alive to the possibility of fraud and take steps to reduce the likelihood of it occurring.

Managing difficult situations

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In this article, we explore tips to help you manage challenging behaviours and conduct a difficult conversation.

Launching a bond programme

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In October 2011, the charity launched a £20million bond programme making it one of the first UK charities to enter capital markets. Geetha Rabindrakumar, the Director of Finance at Scope, explains how the charity became investment ready.

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