Charities SORP FRSSE

Introduction

For more information see choosing the right SORP

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

Introduction Scope and application

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Index SORP modules

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FRC's Statement on the Charities SORP (FRSSE)

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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 Write-down of assets to their recoverable amounts

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Module 13 Post balance sheet events

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Module 14 Cash flow statement

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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 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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