Charity Accounts: A Practitioner's Guide to the Charities Sorp (Fourth Edition)

This fourth edition of Charity Accounts: A Practical Guide to the Charities SORP has been fully revised and updated to take account of the UK's new Statement of Recommended Practice (SORP) Information Sheets and regulatory changes, such as statutory group-accounting by non-company auditable parent charities and the Charities Act accounts-scrutiny regime for 'small' charitable companies. It also includes the phased implementation of the UK's Charities Act 2006 and the Companies Act 2006. The book provides invaluable technical guidance on how the financial reporting regulations relate to charities of different types and what needs to be done to comply. It also includes the full text of the SORP itself, the related regulations, and a useful checklist of disclosure requirements plus fully worked examples of annual reports and accounts for different types of UK charity.