SORP vs R&P
June 2010
Gareth Morgan shares some recent research on what users of the ‘small’ charity accounting system think of it
Almost everyone who has any contact with charity accounts has strong views on the SORP regime. But it is often forgotten that the SORP framework only applies to those charities which are required to prepare their accounts on an accruals basis.
Author: Gareth Morgan
Gareth Morgan is Professor of Charity Studies at Sheffield University where he leads the university's Centre for Voluntary Sector Research.
In addition he is course leader of the MSc in Charity Resource Management.
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