Charities SORP FRS102 and Update Bulletin

Charities SORP FRS 102 Update Bulletin

Charities SORP FRS 102 Update Bulletin Mandatory for reporting periods beginning on or after 1 January 2016

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Charities SORP FRS102

For information about the main differences between the FRSSE and FRS 102 SORPs view the help sheet.

Introduction

Introduction Scope and application

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Index SORP modules

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FRC’s Statement on the Charities SORP (FRS 102)

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Core Modules

Module 1 Trustees’ annual report

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Module 2 Fund accounting

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Module 3 Accounting standards, policies, concepts and principles, including the adjustment of estimates and errors

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Module 4 Statement of financial activities

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Module 5 Recognition of income, including legacies, grants and contract income

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Module 6 Donated goods, facilities and services, including volunteers

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Module 7 Recognition of expenditure

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Module 8 Allocating costs by activity in the statement of financial activities

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Module 9 Disclosure of trustee and staff remuneration, related party and other transactions

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Module 10 Balance sheet

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Module 11 Accounting for financial assets and financial liabilities

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Module 12 Impairment of assets

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Module 13 Events after the end of the reporting period

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Module 14 Statement of cash flows

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Module 15 Charities established under company law

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Module 16 Presentation and disclosure of grant-making activities

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Module 17 Retirement and post-employment benefits

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Module 18 Accounting for heritage assets

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Module 19 Accounting for funds received as agent or as custodian trustee

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Module 20 Total return (investments) – (England and Wales only)

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Module 21 Accounting for social investments

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Module 22 Accounting for charities pooling funds for investment

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Module 23 Overview of charity combinations

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Module 24 Accounting for groups and the preparation of consolidated accounts

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Module 25 Branches, linked or connected charities and joint arrangements

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Module 26 Charities as subsidiaries

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Module 27 Charity mergers

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Module 28 Accounting for associates

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Module 29 Accounting for joint ventures

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Appendices

Appendix 1 Glossary of terms

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Appendix 2 The Charity Accounting (SORP) Committee

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Appendix 3 Thresholds for the UK and the Republic of Ireland

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