Identity area
Reference code
Title
Date(s)
- [2005] (Creation)
Level of description
Ffeil / File
Extent and medium
1 folder
Context area
Name of creator
Archival history
Immediate source of acquisition or transfer
Content and structure area
Scope and content
Documents titled 'Accounting And Reporting By Charities: Statement Of Recommended Practice', which include statements by the Accounting Standards Board and the Charity Commission for England and Wales.
Appraisal, destruction and scheduling
Accruals
System of arrangement
Original pagination.
Conditions of access and use area
Conditions governing access
Conditions governing reproduction
Language of material
- English
Script of material
Language and script notes
Physical characteristics and technical requirements
Finding aids
Allied materials area
Existence and location of originals
Existence and location of copies
Related units of description
Notes area
Note
The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). It was formed in 2001 to replace the International Accounting Standards Committee (IASC) and operates under the oversight of the IFRS Foundation. (https://www.iasplus.com/en-gb/resources/ifrsf-en-gb/iasb-ifrs-ic/iasb#:~:text=The%20International%20Accounting%20Standards%20Board,oversight%20of%20the%20IFRS%20Foundation. (paraphrased))
Note
Established in 1853, the Charity Commission for England and Wales is a non-ministerial department of the Government that regulates registered charities in England and Wales and maintains the Central Register of Charities. Since the 2000s, governance of charities in the United Kingdom has been devolved, operating in Scotland as the Office of the Scottish Charity Regulator (since 2003) and in Northern Ireland as the Charity Commission for Northern Ireland (since 2008). (Wikipedia (paraphrased))