Preparing Charity Accounts 2012-13

Previously published in 2008, the new updated edition of this title will cover the new Charities Act which came into force from March 2012 as well as changes to the thresholds since the last edition.

The book will appeal to anyone preparing or auditing accounts for charities of all sizes including finance staff, treasurers, trustees and charities themselves. The book will be useful to new employees that want to get to grips with the charities sector or experts wanting a comprehensive reference volume.

The book is presented in a logical style to ensure all guidance and commentary can be used in a practical way.

The key benefits are:

• Guidance on the current reporting and disclosure requirements in this specialised sector
• Advice on how to update your accounting policies and documents for the Charities Act 2011
• Allows you to benchmark your work against the latest best practice and find advice to those problem areas
• Illustrated throughout with checklists and example charity accounts
• Changes since the charities act are highlighted, making it clear what has changed, saving you time
• Relevant Charity Commission guidance as applicable

Developments since the last edition:

• Charities Act 2011
• Charities Act (Northern Ireland) 2008
• The Charities Acts 1992 and 1993 (Substitution of Sums) Order 2009
• The Charities Accounts (Scotland) Amendment Regulations 2010
• FRED 46 Application of Financial Reporting Requirements
• FRED 47 Reduced Disclosure Framework
• FRED 48 The Financial Reporting Standard applicable in the UK and Republic of Ireland
• APB Practice Note 11 The audit of charities (Revised)
• APB Bulletin 2010/2 (Revised)