Synopsis
The revised Statement of Recommended Accounting Practice for Charities (SORP 2) is set to be introduced in Autumn 1994 and will standardize financial reporting by charities. Under the new regime, many smaller charities will have to file annual accounts with the Charity Commission and these will have to comply with the new requirements. This book sets out to help charity administrators and their accountants adjust to these changes. It explains how accounts should be prepared and presented and provides examples of how different types of charity could tackle any problems that arise. The full text of SORP 2 and the Regulations are included.
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Présentation de l'éditeur
This new edition of Charity Accounts: A Practical Guide to the Charities SORP has been fully revised and updated to take account of the new 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 Charities Act 2006 and the Companies Act 2006. This 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 and 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 charity. This new edition includes new and revised appendices for the CD-ROM accompanying the book including: Appendix 2: Part VI of the Charities Act 1993: the text of the informal consolidation updating Part VI to the Charities Act 2006 Appendix 3: the SORP s new 2008 Regulations, which repeal the 2005 Regulations for financial years from 1 April 2008 onwards or upon earlier adoption Appendix 6: replacement of the Companies Act 1985 accounting provisions by their equivalent as reassembled in Ch.15/16, Companies Act 2006 Appendix 7: the detailed SORP-compliance checklist, cross-referenced to the 2006 Act(s) and the 2008 Regulations Appendix 8: all worked examples, refreshed by updating to 2008/9 year-ends
Biographie de l'auteur
Andrew Pianca, Partner and Head of Charities Unit, Horwath Clark Whitehill Greyham Dawes, Director of the Charities Unit, Horwath Clark Whitehill
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