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A Practitioner's Guide to the Charities SORP£75.00
The definitive professional guide to annual financial reporting
- The Charities SORP -Scope and Compliance
- Charity Regulation and the SORP
- The Trustees' Annual Report
- The SORP and Accounting Standards
- The Statement of Financial Activities
- The Summary Income and Expenditure Account
- The Treatment of Tangible and other Fixed Assets Held for a Charity's Own Use
- Investment Assets
- The Balance Sheet and Charity Reserves
- The Cash-flow Statement
- Notes to the Accounts
- Accounting for ‘Operating Activities' for the Public Benefit or for the Charity's Own Benefit
- Branch-Accounting versus Consolidated Accounts
- Summarised Accounts and the ‘SIR'
- Accounts of the Smaller Non-Company Charity
- The Key Roles of Audit and Independent Examination
AppendicesAccounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)
- SORP Information Sheet 1-Technical Application Issues
- SORP Information Sheet 2-Charities SORP Information
"a useful addition to the technical library of anyone involved with charity accounts"
New Law Journal
"comprehensive...an ideal reference book ... certainly a book that should be on the shelf of all those who deal with charity accounts"
"the most in-depth analysis and review as yet published"
"this text by Andrew Pianca ... the most thorough and comprehensive contribution to date ... a brilliant read and ... an outstanding source for any independent examiner"
Newsletter of the Association of Charity Independent Examiners
"the most in depth analysis and review yet published"
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