Charities publications

You will find listed here all publications related to charities.

Implementing FRS 102 for charities

The Charity Commission has published two new versions of the Charity SORP 2014 (Statements of Recommended Practice); one compliant with FRS 102 and one with the Financial Reporting Standard for Smaller Entities, the FRSSE.

Board polarities for charities

Evaluating the performance of a commercial organisation is difficult enough, but evaluating the performance of a charity, which is set up for the benefit of the public and builds social rather than financial value, is particularly challenging.

For this reason, we have developed a new model, Board polarities for charities, designed to drive reflection, discussion and change to enable a charity board to achieve its full potential.

Charity focus - Winter/Spring 2010

This is an additional edition of Charity Focus to pick up on a very important and topical matter, the implications of IFRS for charities.

We will be covering this matter in our Spring series of seminars and flag the dates of these across our different offices for your

If you have any comments on these or other matters, do feel free to contact Alastair Fraser, Paul Gibson (IFRS) or your normal Mazars contact.