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)
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.
Articles and books in the ICAEW Library collection
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