Scottish Charity Accounts - Part 3 Fully Accrued Accounts

05/02/2007

Part 3: Fully Accrued Accounts outlines the requirements for accounts prepared on an accruals basis, the relevant external scrutiny options and directs readers to where examples of accrued accounts can be found. An example of an independent examiner's report is also included. It should be read in conjunction with Part 1: The Overview.