Charities
Format: Hardcover
ISBN13: 9781853557347
Hardcover|9781853557347
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Overview
The impact of all new legislation has meant major changes to charity auditing and accounting. This guide covers all significant aspects of accounting, auditing and taxation as it relates to charities. SORP 2 and the draft regulations made under the Charities Act 1993 are summarized and their interaction discussed, as well as the recent APB guidance and the DTI consultative document. The book also includes: the regulatory framework; the structure of accounts; trustees' reports; income and expenditure; fixed assets; notes to the accounts; consolidated and summary accounts; tax considerations; the accounting and auditing provisions relating to the smaller charity; a disclosure checklist.
| ISBN-13 | 9781853557347 |
|---|---|
| ISBN-10 | 185355734X |
| Edition | 2nd Edition |
| Format | Hardcover |
|---|---|
| Pages | 512 pages |
| Publisher | Accountancy Books |
| Published On | 1997-01-01 |
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