Charities SORP (FRS 102): second edition published

Released 15 November 2019

The Charity Commission and the Office of the Scottish Charities Regulator have published a second edition of Charities SORP (FRS 102).

This publication is the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS 102 effective from 1 January 2019.

View Charities SORP (FRS 102) (second edition - October 2019).

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