Charities SORP

Application guidance for charity accounting

Charities SORP FRS102 - second edition

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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Appendix 4

Basis for conclusions

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