Charity (Charities SORP)

This area of Navigate UK GAAP Accounting addresses charity financial statements under the Charities SORP and, where relevant, FRS 102. It contains detailed guidance, tools and links to relevant reference material.

Details of past updates are set out in the What’s changed sections and planned future updates are in the Stop press.

This area is maintained by our in-house technical experts, with external authors and reviewers at Price Bailey.

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