Charities Alert - FRS 102 SORP

Published on: 31 Jul, 2014

This publication from Deloitte examines the new statement of recommended practice (SORP) for charities reporting under FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The FRS 102 SORP replaces the existing SORP for periods beginning on or after 1 January 2015. Key differences to the previous SORP are highlighted.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.