2022: Introduction to the Charities SORP (FRS 102)

Monday, October 24, 2022 -
Tuesday, October 25, 2022
9:15am - 12:15pm
Online
icaew
EC2R 5AA

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The current UK financial reporting regime came into effect for accounting periods beginning on or after 1 January 2015. Most UK entities prepare their accounts in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, which forms the cornerstone of the UK GAAP regime.

The Charities SORP (FRS 102) provides guidance for charities on how to apply the FRS 102. It also includes charity-specific guidance including requirements relating to the trustees’ annual report, fund accounting, the format of the statement of financial activities and additional disclosures aimed at providing a high level of accountability and transparency to donors, funders, financial supporters and other stakeholders.

This course covers the main requirements of The Charities SORP (FRS 102). Practical examples and illustrations are provided to demonstrate how to apply the standard in practice.

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