Charities SORP (FRS 102) : accounting and 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.
Chartered Institute of Public Finance and Accountancy,issuing body.
Great Britain.Charity Commission.
Office of the Scottish Charity Regulator.
"(effective 1 January 2015)."
Title from cover.