Charity Accounts, Financial Statement and Annual Returns

  • Scrutiny Thresholds for Charity Accounts for England and Wales

    Author name: No
    Author organisation: Association of Charity Independent Examiners
    Publication date: 04/10/2008
    Upload date: 22/02/2011

    The Association of Charity Independent Examiners (ACIE) has produced this tabular guide to the scrutiny thresholds for charity accounts for England and Wales.

  • Accounting disclosures under multi-employer pension schemes

    Author name: not supplied
    Author organisation: Spence and Partners Limited
    Publication date: 18/02/2014
    Upload date: 01/05/2014

    FRS102 includes new requirements for charities in multi-employer schemes to recognise the liability that arises from any contractual agreement to make payments to fund past deficits in these schemes. This will apply from January 2015 and this briefing explains the accounting disclosures.

  • The Use of Receipts and Payments Accounts for Financial Reporting by Smaller Charities

    Author name: Professor Gareth Morgan
    Author organisation: Sheffield Hallam University
    Publication date: 06/08/2008
    Upload date: 13/04/2011

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    This is a report of a study commissioned by the Association of Charity Independent Examiners and undertaken by the Centre for Voluntary Sector Research at Sheffield Hallam University exploring a range of issues concerning the use of the receipts and payments format for presentation of charity financial statements.

  • Restructuring Provisions

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 31/10/2005
    Upload date: 13/04/2011

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    In this Guidance Note Pesh Framjee explains the rules for creating a provision for restructuring costs – what is restructuring, what are the criteria for recognising a liability and how should it be accounted for.

  • Analysis of Community Accountancy Services in England and Strategic Implications

    Author name: Gareth Morgan
    Author organisation: Community Accounting Plus
    Publication date: 01/06/2006
    Upload date: 22/02/2011

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    This report arises from a project to study Community Accountancy Services that was commissioned by the Finance Hub in March 2006.

  • Understanding reports on charity financial statements

    Author name: Not supplied
    Author organisation: CIPFA
    Publication date: 01/12/2010
    Upload date: 13/04/2011

    This is the first in a series of short guides produced by the CIPFA Charities Panel.

  • The Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006

    Author name: Not supplied
    Author organisation: UK200 Group
    Publication date: 30/06/2006
    Upload date: 13/04/2011

    The aim of this report is to set out the broad framework of The Charities and Trustee Investment (Scotland) Act 2005 and provide an overview of the accounting regulations brought in by The Charities Accounts (Scotland) Regulations 2006.

  • Charities and Reserves

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 31/01/2006
    Upload date: 13/04/2011

    This Guidance Note puts forward the case for the necessity of reserves, and considers the strategy for setting the appropriate level of reserves for your organisation.

  • Restructuring Provisions

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 31/10/2005
    Upload date: 22/02/2011

    In this Guidance Note Pesh Framjee explains the rules for creating a provision for restructuring costs.

  • Fund Accounting

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 08/03/2005
    Upload date: 13/04/2011

    In this detailed Guidance Note Pesh Framjee outlines the principles of fund accounting in relation to the requirements of trust law, as well as SORP 2005.

  • Personal allowances and Gift Aid contributions

    Author name: Anonymous
    Author organisation: Farrer and Co
    Publication date: 18/12/2009
    Upload date: 20/04/2011

    Explains changes to Income Tax and personal allowance announced as part of the 2009 UK Budget. Gives examples of changes to allowances for high net-worth individuals.

  • The Future of UK GAAP

    Author name: Peter Lewis
    Author organisation: BDO LLP
    Publication date: 10/01/2009
    Upload date: 22/02/2011

    The accounting Standards Board (ASB) has been in dialogue with its constituents on the future of UK GAAP since 2004. The ASB issued a consultation paper ‘Policy Proposal: The Future of UK GAAP’ in August 2009 which sets out its proposals for the future reporting requirements for UK and Irish entities.

  • Annual Roundup 2005

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 18/01/2006
    Upload date: 13/04/2011

    Pesh Framjee's (Head of the Deloitte Not For Profit Unit and Special Adviser to CFDG) annual review of all the significant issues that came out of the accounting and auditing bodies, the Charity Commission, the tax authorities and Government Departments during the year 2005.

  • Accounting for Grants Payable

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 10/02/2006
    Upload date: 19/04/2011

    In this Guidance Note Pesh Framjee considers the issue of grant payments and when a charity should recognise liabilities.

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