Accounting for investment trusts is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to Statements of Recommended Practice (SORPs), guidance and news.
Statements of Recommended Practice (SORPs)
Issuing body
Statements of Recommended Practice (SORPs) relating to investment trusts are issued by the Association of Investment Companies (AIC), formerly the Association of Investment Trust Companies.
Sources for the SORP and associated guidance
Statement of Recommended Practice: Financial Statements of Investment Trust Companies and Venture Capital Trusts
SORP issued in July 2022 by the AIC.
Online articles
Articles and books in the ICAEW Library collection
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
Can't find what you're looking for?
The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
