Regulatory reporting of non-financial information ‐ examples from the Irish third sector. (1st July 2019)

• Record Type: Journal Article
• Authors: Clerkin, Brendan; Quinn, Martin
• Is Part Of: Voluntary sector review. Volume 10:Number 2(2019)
• Page Start: 235
• Page End: 244
• Publication Date: 2019-07-01
• Subjects: Statement of Recommended Practice -- financial reporting -- charity accounting; Voluntarism -- Periodicals; Voluntarism -- Research -- Periodicals; Associations, institutions, etc -- Periodicals; 361.3705
• DOI: 10.1332/204080519X15623206535238
• Languages: English
• ISSNs: 2040-8056

Abstract

Abstract : Charities are now engaging with the most recent version of the Charities Statement of Recommended Practice (SORP) ‐ the FRS 102 SORP ‐ from the Financial Reporting Council. In this paper we examine a sample of four charities to explore how the non-financial information required by the SORP is communicated. Our findings reveal that the level of information varies, and would seem not to be driven by the charities' size.