Information sheets are intended to advise preparers on the suggested solutions to implementation issues from applying charities SORP (FRS 102). Information sheets are the authoritative view of the SORP-making body and its advisory SORP Committee but they do not form part of the SORP and so there is no obligation to follow them.
Help sheets give preparers of charity accounts further information about the changes introduced by the new SORPs. These guides are not part either SORP.
This help sheet maps each paragraph of SORP 2005 to the relevant paragraph(s) of the FRS 102 SORP and explains when any particular requirements of the current SORP have not been included in the new FRS 102 SORP.
This help sheet sets out the more significant changes resulting from the new FRS 102 SORP when compared to SORP 2005.
Help sheet 3: Differences between the SORP for the Financial Reporting Standard for Smaller Entities - FRSSE SORP and the SORP for the Financial Reporting Standard applicable in the UK and Republic of Ireland - FRS 102 SORP
This help sheet, taking each module in turn compares the FRSSE SORP and FRS 102 SORP and identifies the significant differences in formats, accounting policies and disclosures between the two SORPs.
This help sheet explains how changes to FRS 102 since 2015 require preparers of charity accounts to refer to one or more Update Bulletins, depending upon the starting date of the reporting period (financial year).
Reproduced with the kind permission of the FRC, SEN 13 sets out the transitional procedures for first time users of FRS 102.