Auditing / Forensic Accounting

Charities: A CCH Industry Accounting and Auditing Guide, 7th Edition

Edited by Don Bawtree · Paul Knight · Peter Lewis
Wolters Kluwer U.K. (formerly CCH) July 2015

Specifications

ISBN-13
9781785400988
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
July 2015
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries

Details

This title, previously called the Charities Industry Accounting and Auditing Guide, has now been fully updated and developed to provides a single source of definitive expertise, covering the tax, accounting and  in this sector under new UK GAAP. The volume expands the tax section of the book to deal with the ever more complex and varied impacts that tax has on charity operations and accounting. The accounting section has been fully updated for the changes required as a result of the introduction of new UK GAAP and the 2015 Charity SORPs.

The new authors for this volume, Don Bawtree and the charities tax and accounting team at BDO, will be familiar to many from the courses and articles that Don writes. Such an expert team can be relied upon to help you through the work you do with or for charities, whether you are new to the sector or an old hand, but grappling with the constant changes and major impact of new UK GAAP.

Why buy this book?

  • Improve and expand the charity advice you can give
  • Learn about new UK GAAP changes in the Charity SORPs
  • Ensure quality audits by staff who have access to in depth sector information
  • Save time by easily finding the information you want.

The CCH Preparing Charity Accounts book is an ideal companion to this volume, concentrating solely on presentation and disclosure it allows you, at that final accounts preparation or review stage, to concentrate just on those pertinent issues.

Table of Contents

The volume will cover the following areas (the author may change the chapters as a result of fully updating this volume, but the list below is indicative of the breadth and depth of the content:
 
1 History and definition
2 Trustees, duties, liabilities and insurance
3 The regulatory framework
4 The Charities Act 2006/2011
5 Fundraising regulations
6 SORP 2005
7 Trustees' annual report
8 Reserves
9 The Statement of Financial Activities
10 Balance sheet
11 Accounting for separate funds
12 Cash flow statements
13 Accounting policies
14 Other matters to be covered in the notes to the accounts
15 Accounting for retirement benefits
16 Application of accounting standards
17 Consolidated accounts
18 Company charities
19 Accounting for branches
20 Summary financial information and statements
21 Small charities
22 Risk management
23 Audit of charities
24 Independent examination
25 Trading income
26 Employment taxes
27 VAT
28 Giving to charities
29 Business rates (new chapter)
30 Other Income (new chapter)
31 Restrictions on exemptions (new chapter)
32 Charities in Scotland, Northern Ireland and the Republic of Ireland
33 The Companies Act 2006
34 Future developments - the new SORP
32 Managing in a downturn
Appendices

Price on request
Out of stock
This title is currently unavailable for purchase.
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries

Recommended

You may also be interested in these books:

More titles from Auditing / Forensic Accounting

View all