Example accounts for current charity SORP standard

Scottish charity regulator OSCR has produced four new example accounts to illustrate how charities should prepare their accounts in accordance with the Scottish Charity Accounting Regulations and the new charity Statements of Recommended Practice (SORPs) that came into effect for charities with accounting periods beginning on or after 1st January 2015.

The 4 examples are for:

  • Scottish limited company group accounts prepared under SORP FRS102.
  • Scottish limited company group accounts prepared under SORP FRSSE.
  • Scottish unincorporated accounts prepared under SORP FRS102.
  • Scottish unincorporated accounts prepared under SORP FRSSE.

OSCR news item, or go direct to their accounting page – under bottom section, Example Accounts.