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UK GAAP

Articles from the Charity & Voluntary Community on the UK GAAP.

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Sweet charity

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Ray Jones explains why he thinks charities and other public benefit entities should embrace the new financial reporting standard.

Mind the GAAP

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Financial reporting in the UK is changing. Financial Reporting Faculty manager John Boulton looks at the Accounting Standards Board’s (ASB) project for a new UK GAAP and explores the implications for charities.

The future of charity accounting

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This article sets out the latest consultation proposals from the ASB and identifies issues that will affect your practice and charity clients.

Benevolent charities

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In January 2011, the Attorney General asked the Charity Tribunal to consider whether certain relief of poverty charities were still charitable following the introduction of the Charity’s Act 2006. The tribunal made it's decision in February 2012.

Update on new accounting framework

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Following the debates on the issue of Financial Reporting Exposure Drafts (FREDs) 43, 44 and 45 on the future of financial reporting in the UK, it is likely that the UK accounting framework will be changing, possibly soon.

UK accounting standards

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Change is coming to UK accounting standards. In this article John Boulton looks at the progress the proposals have made so far and what this may mean for UK charities.

Consultations

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Nigel Davies, Technical Secretary to the SORP Committee, and Ray Jones, Head of Accountancy Policy, consider the Accounting Standards Board’s two open consultations. In their review, they highlight the potential impact on the charity sector, including registered social landlords and higher and further education.

The future of financial reporting

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The Accounting Standards Board published an Exposure Draft of its proposals on the future of UK (and Irish) GAAP for public consultation by 30 April 2011.

The future of financial reporting

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On 11 August 2009, the Accounting Standards Board (ASB) published its proposals for the future shape of the UK financial reporting regime.

News from the SORP committee

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Nigel Davies, Technical Secretary to the SORP Committee writes about the likely timing of the next SORP.

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