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.

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