Housing SORP: 2018 update - Statement of Recommended Practice for registered social housing providers
The Housing SORP 2018 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 2018 and is an update of the 2014 edition.
The provisions of this Statement of Recommended Practice (SORP) are applicable for accounting periods commencing on or after 1 January 2019. 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 beginning on or before 1 January 2019. If an entity applies the changes from the Triennial Review 2017 and this SORP before periods commencing on or before 1 January 2019 it must disclose that fact in accordance with paragraph 1.18 of FRS 102.
The SORP includes the following model documents as appendices:
- Consolidated statement of comprehensive income
- Consolidated statement of financial position
- Consolidated statement of changes in reserves
- Consolidated statement of cash flows.
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