SORP and SOFA

  • SORP Insights: Income Recognition FAQs

    Author name: Pesh Framjee
    Author organisation: Crowe Clark Whitehill
    Publication date: 11/04/2016
    Upload date: 11/04/2016

    Crowe Clark Whitehill runs a help line for the Charity Finance Group (CFG). This guidance note considers some of the frequently asked questions from charities relating to income recognition.

  • Narrative Reporting by UK Charities Full Report

    Author name: Dr Ciaran Connolly (Queen’s University, Belfast)
    Author organisation: ACCA
    Publication date: 20/01/2010
    Upload date: 14/04/2011

    This is a report of a study of the top 104 UK charities which examined narrative reporting patterns in annual reports and annual reviews.

  • SORP Disclosure Checklist

    Author name: Not supplied
    Author organisation: Crowe Clark Whitehill
    Publication date: 17/03/2016
    Upload date: 24/03/2016

    Interactive PDF checklist to use ensure you are complying with the Charities SORP FRS 102.

  • SORP 2015 and Legacy Income

    Author name: Pesh Framjee
    Author organisation: Crowe Clark Whitehill
    Publication date: 11/04/2016
    Upload date: 11/04/2016

    Crowe Clark Whitehill run a helpline for Charity Finance Group (CFG) members. This guidance note considers some of the questions from charities relating to legacy income recognition.

  • Income Recognition

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 15/04/2006
    Upload date: 13/04/2011

    This Guidance Note considers the requirements of FRS 5 and SORP 2005 as well as the implications of SSAP 9.

  • Narrative Reporting by UK Charities Executive Summary

    Author name: Dr Ciaran Connolly (Queen’s University Belfast)
    Author organisation: ACCA
    Publication date: 20/01/2010
    Upload date: 14/04/2011

    This is the executive summary of a report from a study of the top 104 UK charities that examined narrative reporting patterns in annual reports and annual reviews.

  • Accounting for Grants Payable

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 10/02/2006
    Upload date: 13/04/2011

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

  • Fund Accounting

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 08/03/2005
    Upload date: 19/04/2011

    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.

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