1. Hand-out 1: Index of modules for FRS 102 and FRSSE SORPs
Index of modules (FRS 102 SORP) Paragraph
numbers
Core modules
Trustees’ annual report 1.1-1.54
Fund accounting 2.1-2.30
Accounting standards, policies, concepts and principles, including the
adjustment of estimates and errors
3.1-3.48
Statement of financial activities 4.1-4.67
Recognition of income, including legacies, grants and contract income 5.1-5.59
Donated goods, facilities and services, including volunteers 6.1-6.31
Recognition of expenditure 7.1-7.46
Allocating costs by activity in the statement of financial activities 8.1-8.14
Disclosure of trustee and staff remuneration, related party
and other transactions
9.1-9.32
Balance sheet 10.1-10.93
Accounting for financial assets and financial liabilities 11.1-11.40
Impairment of assets 12.1-12.22
Events after the end of the reporting period 13.1-13.8
Statement of cash flows 14.1-14.22
Selection 1: Special transactions relating to charity operations
Charities established under company law 15.1-15.23
Presentation and disclosure of grant-making activities 16-1-16.25
Retirement and post-employment benefits 17.1-17.24

2. Hand-out 1: Index of modules for FRS 102 and FRSSE SORPs
Selection 2: Accounting for special types of assets held
Accounting for heritage assets 18.1-18.31
Accounting for funds received as agent or as custodian
trustee
19.1-19.11
Selection 3: Accounting for investments
Total return (investments) 20.1-20.12
Accounting for social investments 21.1-21.43
Accounting for charities pooling funds for investment 22.1-22.12
Selection 4: Accounting for branches, charity groups and combinations
Overview of charity combinations 23.1-23.5
Accounting for groups and the preparation of consolidated accounts 24.1-24.39
Branches, linked or connected charities and joint arrangements 25.1-25.26
Charities as subsidiaries 26.1-26.8
Charity mergers 27.1-27.16
Accounting for associates 28.1-28.20
Accounting for joint ventures 29.1-29.20
Appendices
Appendix 1: Glossary of terms
Appendix 2: The Charity Accounting (SORP) Committee
Appendix 3: Thresholds for the UK and the Republic of Ireland

3. Hand-out 1: Index of modules for FRS 102 and FRSSE SORPs
Index of modules (FRSSE SORP)
Paragraph
numbers
Core modules
Trustees’ annual report 1.1-1.54
Fund accounting 2.1-2.31
Accounting standards, policies, concepts and principles, including the
adjustment of estimates and errors
3.1-3.44
Statement of financial activities 4.1-4.60
Recognition of income, including legacies, grants and contract income 5.1-5.51
Donated goods, facilities and services, including volunteers 6.1-6.32
Recognition of expenditure 7.1-7.42
Allocating costs by activity in the statement of financial activities 8.1-8.14
Disclosure of trustee and staff remuneration, related party
and other transactions
9.1-9.31
Balance sheet 10.1-10.91
Accounting for financial assets and financial liabilities 11.1-11.15
Write-down of assets to their recoverable amounts 12.1-12.22
Post balance sheet events 13.1-13.8
Cash flow statement 14.1-14.10

4. Hand-out 1: Index of modules for FRS 102 and FRSSE SORPs
Selection 1: Special transactions relating to charity operations
Charities established under company law 15.1-15.18
Presentation and disclosure of grant-making activities 16-1-16.25
Retirement benefits 17.1-17.23
Selection 2: Accounting for special types of assets held
Accounting for heritage assets 18.1-18.33
Accounting for funds received as agent or as custodian trustee 19.1-19.14
Selection 3: Accounting for investments
Total return (investments) 20.1-20.12
Accounting for social investments 21.1-21.41
Accounting for charities pooling funds for investment 22.1-22.12
Selection 4: Accounting for branches, charity groups and combinations
Overview of charity combinations 23.1-23.5
Accounting for groups and the preparation of consolidated accounts 24.1-24.39
Branches, linked or connected charities and joint arrangements 25.1-25.26
Charities as subsidiaries 26.1-26.7
Charity mergers 27.1-27.16
Accounting for associates 28.1-28.19
Accounting for joint ventures 29.1-29.20
Appendices
Appendix 1: Glossary of terms
Appendix 2: The Charity Accounting (SORP) Committee
Appendix 3: Thresholds for the UK and the Republic of Ireland

5. Hand-out 2 Statement of Financial Activities (FRS 102 version)
1
SORP Committee meeting 24 January 2014
Unrestricte
dfunds
Restricted
funds
Endowment
funds
Totalfunds
Priorperiod
totalfunds
Further
details
£ £ £ £ £
Income and endowments from:
Donations and legacies A1
Charitable activities A2
Other trading activities A3
Investments A4
Other A5
Total
Expenditure on:
Raising funds B1
Charitable activities B2
Other B3
Total
Net gains/(losses) on investments B4
Net income (expenditure)
Transfers between funds C
Other recognised gains/(losses):
Gains/(losses) on revaluation of
fixed assets
D1
Actuarial gains/(losses) on defined
benefit pension schemes
D2
Other gains/(losses) D3
Net movement in funds
Reconciliation of funds: E
Total funds brought forward
Total funds carried forward

6. Hand-out 3 Statement of Financial Activities (FRSSE version)
1
SORP Committee meeting 24 January 2014
Unrestricte
dfunds
Restricted
funds
Endowment
funds
Totalfunds
Priorperiod
totalfunds
Further
details
£ £ £ £ £
Income and endowments from:
Donations and legacies A1
Charitable activities A2
Other trading activities A3
Investments A4
Other A5
Total
Expenditure on:
Raising funds B1
Charitable activities B2
Other B3
Total
Net income (expenditure)
Transfers between funds C
Other recognised gains/(losses):
Gains/(losses) on revaluation of
fixed assets
D1
Net gains/(losses) on investments D2
Actuarial gains/(losses) on defined
benefit pension schemes
D3
Net movement in funds
Reconciliation of funds: E
Total funds brought forward
Total funds carried forward

7. Hand-out 4: Flowchart - Taking the FRSSE option
Prepared accruals
prior to 1 Jan 2015?
Yes
No
Prepare trustees’ annual report per FRSSE SORP.
Prepare accounts per FRSSE and applicable SORP
modules adopting the SORP’s accounting policies
as ‘current practice’ and disclosures that ‘must’ be
made and have regard to those disclosures that
‘should’ be made.
Format of SoFA and balance sheet as SORP.
Statement of Cash Flows is optional
Charity has a new type of
transaction?
No
Prepare trustees’ annual report per the FRSSE SORP.
Prepare accounts using the FRSSE and FRSSE SORP and
where permitted an option to continue with charity’s
‘existing accounting policies ‘ (pre 1st
January 2015) and
‘existing disclosures ‘. Must refer to the SORP charity
specific modules for accounting policies and disclosures
to follow as ‘current practice’
Format of SoFA and balance sheet as SORP.
Statement of Cash Flows is optional.
Yes
Prepare trustees’ annual report per FRSSE SORP.
Prepare accounts using the FRSSE and applicable SORP and
where permitted an option to continue with charity’s
‘existing accounting policies ‘ (pre 1st
January 2015) and
‘existing disclosures ‘. For new transactions that are not
charity specific refer to the SORP for ‘current practice’ and
disclosures that ‘should’ be made. For new transactions that
are charity specific must refer to the applicable module(s) for
the accounting policies to apply as ‘current practice’ and for
the disclosures that ‘must’ be made.
Format of SoFA and balance sheet as SORP.
Statement of Cash Flows is optional