Regulatory reporting of non-financial information - examples from the Irish third sector

被引：2
|
作者：
Clerkin, Brendan [1 ]
Quinn, Martin [2 ]
机构：
[1] Dublin City Univ, Business Sch, Dublin, Ireland
[2] Queens Univ, Queens Management Sch, Belfast, Antrim, North Ireland
来源：
VOLUNTARY SECTOR REVIEW | 2019年 / 10卷 / 02期
关键词：
Statement of Recommended Practice; financial reporting; charity accounting;
D O I：
10.1332/204080519X15623206535238
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
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.
引用
收藏
页码：235 / 244
页数：10
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