The Charity Commission says the dual approach will allow charities to choose which SORP to follow depending on whether their accounting systems use FRS 102 [new UK GAAP] or FRSSE. The Commission said the approach would ensure that upcoming changes to the FRSSE framework could be handled more ...
CHARITY SECTOR OPTS FOR DUAL APPROACH TO SORPs BASED ON FRS 102 AND FRSSE The charity sector is to have two SORPs (Statement of Recommended Practice) based on either FRS 102, The Financial Reporting Standard applicable in the UK ... P Sukhraj - 《Accountancy》 被引量: 0发表: 2014年 Fi...