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What’s changed? - Charities SORP

HELPSHEET 2. what 's changed ? Help-sheet 2: what are the major changes between sorp 2005 and the Charities sorp (FRS 102) for Charities preparing their accounts in accordance with the Financial Reporting Standard (FRS 102) applicable in the UK and Republic of Ireland? Introduction This help-sheet considers the significant differences between the Accounting and Reporting by Charities Statement of Recommended Practice ( sorp 2005) and the Charities sorp . (FRS 102) regarding: the contents of the trustees annual report;. differences in accounting policies including recognition and measurement criteria;. differences in the format of the accounts; and the definition and disclosure of transactions with related parties and employee benefits.

2 HELP Format This help-sheet sets out the more significant changes from SORP 2005 to the Charities SORP (FRS 102). It considers first the trustees’ annual report and the accounting statements

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