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Finance - Accounting Standards

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Articles

Accounting for property - all change!

Jonathan Cohen examines the proposed accounting standard regarding property leases and urges charities to develop a property strategy


July 2011

Codewords

Don Bawtree and Fiona Condron review financial reporting guidance and its particular relevance to the non-profit sector


February 2011
Codewords

Beyond budgeting

Penelope Blackwell demonstrates a move away from a narrow financial reporting regime to a balanced scorecard approach grounded in its charitable aims


January 2011
Beyond budgeting

Shape of the SORP to come?

UK generally accepted accounting practice has undergone some radical changes. Clarissa Dann reviews the current position


December 2010 supplement
Shape of the SORP to come?

Grants and contracts

With the funding climate in flux, the accounting and tax issues for grants and contracts need careful consideration. Mike Huggins summarises the key points


November 2010
Grants and contracts

Unleashing the potential of trustees' reports

Amanda Francis highlights that whilst charity accounts today are sophisticated and detailed, their complexity obscures the full picture. It is down to the trustees’ report to provide the story behind the figures


July 2010
Unleashing the potential of trustees' reports

What's in a name?

Data security risk is a real risk for charities, says Gillian Hood. She sets out some practical steps to reduce it...


January 2009
What\'s in a name?

For all to see

John Howard demonstrates how a proactive approach to financial reporting can do wonders for a charity's profile...


November 2008
For all to see

Complexities of predestination

Pesh Framjee gives a practical summary of why the principles of fund accounting are so important...


October 2008
Complexities of predestination

Windfalls deferred?

Sue Ladell highlights inconsistencies in guidance on when to recognise legacy income...


August 2008
Windfalls deferred?

Standard application

Don Bawtree explains how charity audits may be affected by Audit Practice Note 11...


June 2008
Standard application

Upon closer inspection

Keith Hickey reviews the ASB's Interpretation for Public Benefit Entities...


March 2008
Upon closer inspection

Ongoing liability?

Pesh Framjee considers accounting for multi-year grant commitment principles in charity financial reporting...


February 2008
Ongoing liability?

SORP 2005 - an essential management tool

Peter Gotham provides an update of SORP developments and highlights some financial reporting issues...


January 2008
SORP 2005 - an essential management tool

Income recognition principles in charity financial reporting

Pesh Framjee explains how current financial reporting standards and guidance should be interpreted...


December 2007
Income recognition principles in charity financial reporting


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