Charities SORP updated for Triennial review

The Charities SORP has been amended, by the publication of Update Bulletin 2, to reflect the Triennial review amendments to FRS 102.

The amendments are effective for reporting periods beginning or after 1 January 2019, except where early application is permitted or required.

http://www.charitysorp.org/media/646440/update-bulletin-2.pdf