Regulatory Reporting of Non-Financial Information - examples from the Irish Third sector

Brendan Clerkin; Martin Quinn

doi:10.1332/204080519X15623206535238

Regulatory Reporting of Non-Financial Information - examples from the Irish Third sector

Brendan Clerkin, Martin Quinn

Research output: Contribution to journal › Article › peer-review

2 Citations (Scopus)

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.

Original language	English
Pages (from-to)	235-244
Number of pages	10
Journal	Voluntary Sector Review
Volume	10
Issue number	2
DOIs	https://doi.org/10.1332/204080519X15623206535238
Publication status	Published online - 1 Aug 2019

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title = "Regulatory Reporting of Non-Financial Information - examples from the Irish Third sector",

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{\textquoteright} size.",

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AB - 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.

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Regulatory Reporting of Non-Financial Information - examples from the Irish Third sector

Abstract

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