Exposure Draft SORP 2026
Charities SORP
Application guidance for charity accounting
Exposure Draft SORP 2026
Introduction
Core Modules
Module 3
Accounting standards, policies, concepts and principles, including estimates and errors
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Module 5
Recognition of income, including legacies, grants and contract income
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Module 8
Allocating costs by activity in the statement of financial activities
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Module 9
Disclosure of trustee and staff remuneration, related party and other transactions
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Module 10A
Provisions, contingent liabilities and contingent assets and funding commitments
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Appendices
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