Charities Alert - Which SORP to apply?

Published on: 31 Jul, 2014

This publication from Deloitte examines the choice small charities ('small' as per the Companies Act) will have from 2015, in deciding whether to report under FRS 102 The Financial Reporting Standard Applicable in the United Kingdom and Republic of Ireland or the Financial Reporting Standard for Smaller Entities. The Charity Commission and the Office of the Scottish Charity Regulator have also prepared two separate statements of recommended practice, depending on which underlying standard is adopted.


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