Review
"a useful addition to the technical library of anyone involved with charity accounts" New Law Journal "the most in-depth analysis and review as yet published Chartered Secretary
Product Description
This new edition is fully revised and updated to take account of the Charities SORP 2005 yet retains the familiar format of earlier editions. "Charity Accounts: A Practical Guide to the Charities SORP" is packed with practical information and advice on how to make the best of the regulatory regime for charities. It explains what the SORP 2005 says, what it means in practice, how charities are affected by the greater demands and public expectations being imposed on the largest charities (especially through publication of the new "Summary Information Returns" of key data on their governance and performance) and how to ensure full compliance. This book provides invaluable technical guidance on how the financial reporting regulations relate to charities of different types and what needs to be done to comply and includes the full text of the SORP itself, the related regulations and a useful checklist of disclosure requirements plus fully worked examples of annual reports and accounts for different types of charity. "Charity Accounts: A Practical Guide to the Charities SORP" is an invaluable resource for all charity trustees, finance personnel and advising accountants. This edition comes with a free CD-ROM containing the full text of the SORP.