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

Martin Quinn, Brendan Clerkin

Research output: Contribution to journalArticle

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Abstract

Charities are now engaging with the most recent version of FRS102 Charities Statement of Recommended Practice (SORP). We examine a sample of four charities to explore how the non-financial information required by the SORP is communicated. Our findings reveal the level of information varies, and would seem not to be driven by the organisation size.
Original languageEnglish
JournalVoluntary Sector Review
Early online date01 Aug 2019
DOIs
Publication statusEarly online date - 01 Aug 2019

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