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Charities Accounts

A Practitioners Guide to the Charities SORP

By Andrew Pianca, Greyham Dawes

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Format: Paperback, 1 pages, 5th Revised edition Edition
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Table of Contents

*The Charities SORP - Scope and Compliance *Charity Regulation and the SORP *Fund-Accounting *The Trustees' Annual Report *The SORP and Accounting Standards *The Statement of Financial Activities *The Summary Income and Expenditure Account *The Treatment of Tangible and other Fixed Assets Held for a Charity's Own Use *Investment Assets *The Balance Sheet and Charity Reserves *The Cash-flow Statement *Notes to the Accounts *Accounting for 'Operating Activities' for the Public Benefit or for the Charity's Own Benefit *Branch-Accounting versus Consolidated Accounts *Summarised Accounts and the 'SIR' *Accounts of the Smaller Non-Company Charity *The Key Roles of Audit and Independent Examination Appendices Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005) *SORP Information Sheet 1-Technical Application Issues *SORP Information Sheet 2-Charities SORP Information

EAN: 9781784730840
ISBN: 178473084X
Publisher: Jordan Publishing Ltd
Dimensions: 24.6 x 15.6 centimeters (0.37 kg)
Age Range: 15+ years
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