Social enterprises and charities

Charities SORPs – all sorted?Charities & Social Enterprises TISonline

By John Maddocks, technical manager sustainability, charities and social enterprises , CIPFA

Two new Charities SORPs were published in 2014 and are effective for accounting periods commencing on or after 1 January 2015. Charities reporting under SORP will be required to report under either an FRS 102 based SORP or an FRSSE based SORP. And more change is on the way! 

The FRSSE SORP option is expected to be available for only one year, after which the proposal is to move to just the one FRS 102 based SORP but with amended options for smaller charities.

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