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;