Transcription of Amendments to Accounting and Reporting by …
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CHARITIES SORP ( frs 102 ) Amendments to Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland Update Bulletin 2 Updating the Charities SORP ( frs 102 ) issued in July 2014 for Amendments to frs 102 issued by the Financial Reporting Council in December 2017: Amendments to frs 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Triennial review 2017 Incremental improvements and clarifications. Publication date: 20 February 2018 Accounting and Reporting by charities Update Bulletin 20 February 2018 Page 1 Background All Statements of Recommended Practice (SORPs) are developed within the context of law and Accounting standards.
CHARITIES SORP (FRS 102) Amendments to Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
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