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Update Bulletin 2, Charities SORP (FRS 102) published

Bulletin 2 for the Charities SORP (FRS 102) has been published on 5 October

It can be found on the Charities SORP microsite here.

The bulletin is a summary of the changes to the Charities SORP following the triennial review of FRS 102. These changes apply to all reporting periods beginning on or after 1 January 2019, earlier adoption is permitted providing all the provisions of the bulletin are applied. The bulletin splits these amendments into three categories;