sorp-committee-meetings-and-papers - SORP
Application guidance for charity accounting
SORP Committee meetings and papers
The SORP making body of the Charity Commission and the Office of the Scottish Charity Regulator is advised on the SORP by the SORP Committee. The SORP Committee was recruited by open advertisement and had members drawn from charities, academia, sector umbrella bodies and audit practitioners. The archive has all the agenda, minutes and public papers that relate to the development of the two new SORPs effective for financial years beginning on or after 1 January 2015.
The new SORPs provide guidance to charities applying the new Generally Accepted Accounting Practice (new GAAP). The new GAAP is to take effect for financial years beginning 1 January 2015. The new SORPs were published on 16 July 2014. A paid for hard copy version of each SORP is likely to be available in Autumn 2014.
Agenda and papers for 11 June 2014 meeting
- Approved minutes 12 February 2014 meeting
- Approved minutes 11 June 2014 meeting
- CCAB research Executive Summary
Agenda and papers for 12 February 2014 meeting
Agenda and papers for 24 January 2014 meeting
Agenda and papers for 9 January 2014 meeting
SORP Committee and SORP making body submissions to the Accounting Standards Board's proposals on the future of UK GAAP
- 2012 Letter re amendment to FRED 48 - employee benefits and service concessions
- 2012 Letter re revised Financial Reporting Exposure draft FREDs 46,47 and 48 (FRS 100, 101 and 102)
- Annex A - Drafting amendment to FRED 48
- Annex B - Response to ASB 2012 consultation questions
- 2011 Letter re the Financial Reporting Standard for Public Benefit Entities FRED 45 (FRSPBE)
- Annex - exposure draft of the Financial Reporting Standard for Public Benefit Entities
- 2011 Letter from OSCR re FRED 45
- 2011 Letter re the Future of Financial Reporting draft FREDs 43 and 44 (FRSME)
- Annex - consultation on the Future of Financial Reporting
- 2011 Letter from OSCR re FREDs 43 and 44
- 2010 Letter re ASB Policy Proposal on the future of UK GAAP
- Annex - response to ASB Policy Proposal on the future of UK GAAP
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Previous SORP Committee Meetings
List of archived SORP Committee agendas and papers for previous meetings.