SORP 2000 on charities.

PositionStatement of recommended practice - Brief Article

The new statement of recommended practice (SORP) "Accounting and reporting by charities" was made available on 25 October on the Charity Commission's website (www. charity-com mission.gov.uk). The new SORP has been drawn up after extensive consultation with compilers, auditors and users of charity accounts. It updates and develops the SORP produced five years ago...

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