Bulletin 2 for the Charities SORP (FRS 102) has been published on 5 October
It can be found on the Charities SORP microsite here.
The bulletin is a summary of the changes to the Charities SORP following the triennial review of FRS 102. These changes apply to all reporting periods beginning on or after 1 January 2019, earlier adoption is permitted providing all the provisions of the bulletin are applied. The bulletin splits these amendments into three categories;
- Clarifying amendments, which ensure the Charities SORP is consistent with existing requirements under FRS 102
- Significant amendments, amendments to the SORP which are considered to have a major impact and/or to be relevant to a large number of charities
- Other amendments, which are considered to be mainly editorial in nature or to be of relevance to a small number of charities
Please contact Lesley Malkin for more information.
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