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Accounting for investment trusts

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, guidance and news.

What's on this page?

  • Statements of Recommended Practice
  • Useful links
  • Online articles
  • Books and articles from the library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620

Statements of Recommended Practice

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 November 2014 by the AIC and updated in February 2018.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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