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Housing SORP 2014: Statement of Recommended Practice for social housing providers

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The Housing SORP 2014 is issued by the National Housing Federation, Community Housing Cymru, the Scottish Federation of Housing Associations and the Northern Ireland Federation of Housing Associations. This version was published in September 2014.

The provisions of this Statement of Recommended Practice are applicable for accounting periods commencing on or after 1 January 2015. For entities that are within the scope of a SORP, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) permits early adoption for accounting periods ending on or after 31 December 2012 providing it does not conflict with the requirements of a current SORP or legal requirements for the preparation of financial statements. If an entity applies FRS 102 before 1 January 2015 it must disclose that fact in accordance with paragraph 1.14 of FRS 102.

The SORP includes the following model documents as appendices:

  • Consolidated statement of comprehensive income
  • Consolidated statement of changes in reserves
  • Consolidated statement of financial position
  • Consolidated statement of cash flows
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