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Authored by Price Bailey, this guide covers detailed examples of the formats and disclosures required under FRS 102 and the latest Charities Act on fundraising and interprets how to apply them. It is relevant for anyone preparing or auditing accounts for charities of all sizes including finance staff, treasurers, trustees and charities themselves, both new employees who want to get to grips with the charities sector, or experts wanting a comprehensive reference service.There are practical examples, suggestions on the trustees’ report requirements and a checklist which shows new and enhanced disclosures required in the trustees’ report.
The guide includes:
- updated illustrative model accounts, examples, tables and checklists;
- company and charity legislation made simple and clearly interpreted;
- relevant statutory provisions reproduced in full and fully updated to ensure compliance with the law; and
- clear, easy-to-follow text, which makes the whole subject instantly comprehensible.
The focus on presentation and disclosure requirements in all the books, together with checklists, example accounts, descriptions and explanations of both legislative requirements and those in standards and SORPs, allow the information required to be found quickly and easily.
Preparing Charity Accounts is part of the successful Preparing Series 2018-19. These all-in-one titles take a practical, transaction-focused and logical approach to preparing accounts. Each volume focuses on a different type of account, and contains all the popular characteristics that have made these books the first choice on the subject. Other titles in the series include:
The following titles in the Preparing series are available online only: Preparing IFRS Accounts; Preparing LLP Accounts; Preparing FRS 101 Accounts; and Preparing Audit Reports.