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Charity Accounts: A Practitioner’s Guide to the Charities SORP, 5th Edition

Charity Accounts: A Practitioner’s Guide to the Charities SORP, 5th Edition

Charity Accounts: A Practitioner’s Guide to the Charities SORP, 5th Edition

Author: Andrew Pianca; Greyham Dawes
Publisher: Jordan Publishing
ISBN: 9781784730840
Published In: June 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,786.05

HKD 1,732.47 Save HKD 53.58 (3%)

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Charity Accounts: A Practitioner's Guide to the Charities SORP is packed with practical information and advice on how to make the best of the regulatory regime for charities.

It provides invaluable technical guidance on how the financial reporting regulations in Britain relate to charities of different types and what needs to be done to comply, and includes the full text of the SORP itself, the related regulations in both jurisdiction and a useful checklist of disclosure requirements - plus fully worked examples of annual reports and accounts for the main different types of charity.
1. The Charities SORP -Scope and Compliance
2. Charity Regulation and the SORP
3. Fund-Accounting
4. The Trustees' Annual Report
5. The SORP and Accounting Standards
6. The Statement of Financial Activities
7. The Summary Income and Expenditure Account
8. The Treatment of Tangible and other Fixed Assets Held for a Charity's Own Use
9. Investment Assets
10. The Balance Sheet and Charity Reserves
11. The Cash-flow Statement
12. Notes to the Accounts
13. Accounting for ‘Operating Activities' for the Public Benefit or for the Charity's Own Benefit
14. Branch-Accounting versus Consolidated Accounts
15. Summarised Accounts and the ‘SIR'
16. Accounts of the Smaller Non-Company Charity
17. The Key Roles of Audit and Independent Examination
18. Appendices
19. Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)
20. SORP Information Sheet 1-Technical Application Issues
21. SORP Information Sheet 2-Charities SORP Information;

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