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Revised Charities SORP approved for release

The Charities SORP has been revised to bring it in line with the new Financial Reporting Standard (FRS102) and the Financial Reporting Standard for Smaller Entities (FRSSE). All of which will take effect for financial years beginning on or after 1 January 2015. There will be two SORPs, one for charities using FRS102 and one for charities using the FRSSE.

The Financial Reporting Council (FRC) approved the revised SORPs for publication and the SORPs are now due to be published in early Summer 2014.

 

 

 

 

 

 

 

 

 

Date: 17th June, 2014
Author: Wendy Bambrick

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