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https://www.gov.uk/government/publications/charities-sorp-2005
Who can use the SORP 2005. The Charities SORP applies to charities generally in the UK unless a more specific SORP applies, for example: the further and higher education sector; registered social ...
https://www.stewardship.org.uk/downloads/briefingpapers/SORP%202005%20Charity%20Accounts%20-%20an%20Overview.pdf
7.1 Another widely misunderstood area of SORP has been the distinction between ‘support costs’ and ‘management and administration’ costs. SORP 2005 makes two fundamental changes to address this: 7.1.1 First, ‘support costs’ are more clearly defined and will no longer appear as a separate category on the face of the SoFA.
https://www.icaew.com/technical/financial-reporting/accounting-for-specific-sectors/charities-sorp
Online archive of SORP committee minutes and selected papers. SORP 2005. Accounting and Reporting by Charities: Statement of Recommended Practice The full text of the SORP 2005, updated in May 2008, is available for download from the Charity Commission. SORP 2005 documents
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/357585/SORP_information_sheet_1.pdf
Investment management costs 5.1. A principle of the SORP is that all incoming resources should be reported gross. Paragraph 187 of ... support costs. 7. The business review and company charities 7.1. Section 417 of the Companies Act 2006 requires the Director’s Report to include a ‘business review’. ... Contents of best practice OFR SORP 2005
https://www.dochas.ie/sites/default/files/Reporting%20by%20Charity%20SORP_0.pdf
SORP 2005 i 03/03/2005 ... ‘Accounting and Reporting by Charities: Statement of Recommended Practice’ The aims of the Accounting Standards Board (the ASB) are to establish and improve standards of financial ... Table 4 Example of Support Cost Breakdown by Activity 26
https://www.dochas.ie/sites/default/files/Financial_Reporting_training-Charities_SORP_2005.pdf
(Revised 2005) 7231 05 SORP_128pp May 05.qxd 03/05/2005 11:39 Page i. ii The aims of the Accounting Standards Board (the ASB) are to establish and ... Table 4 Example of Support Cost Breakdown by Activity 25 Table 5 Breakdown of Costs of Charitable Activity 29 Table 6 …
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