Charities preparing accrued accounts do so in line with 'Accounting & Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland' (FRS 102 SORP).
OSCR and the Charity Commission for England and Wales are authorised by the Financial Reporting Council as the SORP-making body and act on the recommendations of an expert SORP Committee. You can view the list of members here.
To find out about the latest developments, visit the microsite at www.charitysorp.org. The microsite allows you to: