Key Issues Covered

• All new standards introduced in 2001 are incorporated
• Of interest to practitioners as well as academics
• Includes case studies, vignettes and exercises to illustrate contemporary issues
• Both financial accounting and financial management are covered comprehensively
• Covers wider management issues such as external environment and governance

Amongst the practical issues covered are:

• legal, political and religious influences
• Charities Acts 1992 and 1993, Statement of Recommended Practice (SORP), Statement of Financial Activities (SOFA)
• stakeholder reporting and trusteeship
• incomes, audits, budgets, investment, fraud, insurance and tax exemptions.